02015R2447 — EN — 11.03.2024 — 012.001
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COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447 of 24 November 2015 (OJ L 343 29.12.2015, p. 558) |
Amended by:
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Official Journal |
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No |
page |
date |
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COMMISSION IMPLEMENTING REGULATION (EU) 2017/989 of 8 June 2017 |
L 149 |
19 |
13.6.2017 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2018/604 of 18 April 2018 |
L 101 |
22 |
20.4.2018 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2019/1394 of 10 September 2019 |
L 234 |
1 |
11.9.2019 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2020/893 of 29 June 2020 |
L 206 |
8 |
30.6.2020 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2020/1727 of 18 November 2020 |
L 387 |
1 |
19.11.2020 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2020/2038 of 10 December 2020 |
L 416 |
48 |
11.12.2020 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2021/235 of 8 February 2021 |
L 63 |
386 |
23.2.2021 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2022/2334 of 29 November 2022 |
L 309 |
1 |
30.11.2022 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2023/403 of 8 February 2023 |
L 56 |
18 |
23.2.2023 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2024/250 of 10 January 2024 |
L 250 |
1 |
12.2.2024 |
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COMMISSION IMPLEMENTING REGULATION (EU) 2024/635 of 2 February 2024 |
L 635 |
1 |
20.2.2024 |
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Corrected by:
COMMISSION IMPLEMENTING REGULATION (EU) 2015/2447
of 24 November 2015
laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of the customs legislation, mission of customs and definitions
Article 1
Definitions
For the purposes of this Regulation, the following definitions shall apply:
‘cabin baggage’ means, in the case of air travel, the baggage that the natural person takes with him into and out of the aircraft cabin;
‘customs office of presentation’ means the customs office competent for the place where the goods are presented;
‘hold baggage’, in the case of air travel, means the baggage that has been checked in at the airport of departure and is not accessible to the natural person during the flight nor, where relevant, during any stopovers;
‘identical goods’ means, in the context of customs valuation, goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;
‘international Union airport’ means any Union airport which, having been so authorised by the customs authority, is approved for air traffic with territories outside of the customs territory of the Union;
‘intra-Union flight’ means the movement of an aircraft between two Union airports, without any stopover, which does not start from or end at a non-Union airport;
‘main processed products’ means the processed products for which the authorisation for inward processing has been granted;
‘marketing activities’ means, in the context of customs valuation, all activities relating to advertising or marketing and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them;
‘secondary processed products’ means processed products which are a necessary by-product of the processing operation other than the main processed products;
‘business or tourist aircraft’ means private aircraft intended for journeys whose itinerary depends on the wishes of the user;
‘public customs warehouse type III’ means a customs warehouse which is operated by the customs authorities;
‘fixed transport installation’ means technical means used for continuous transport of goods such as electricity, gas and oil;
‘customs office of transit’ means either of the following:
the customs office competent for the point of exit from the customs territory of the Union when the goods are leaving that territory in the course of a transit operation via a frontier with a territory outside the customs territory of the Union other than a common transit country;
the customs office competent for the point of entry into the customs territory of the Union when the goods have crossed a territory outside the customs territory of the Union in the course of a transit operation;
‘similar goods’, in the context of customs valuation, means goods produced in the same country, which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.
CHAPTER 2
Rights and obligations of persons with regard to the customs legislation
Article 2
Formats and codes for common data requirements
(Article 6(2) of the Code)
▼M7 —————
▼M10 —————
Article 3
Security of electronic systems
(Article 16(1) of the Code)
Article 4
Storage of data
(Article 16(1) of the Code)
All data validated by the relevant electronic system shall be kept for at least 3 years from the end of the year in which such data was validated, unless otherwise specified.
Article 5
Availability of electronic systems
(Article 16(1) of the Code)
The electronic systems shall be kept permanently available. However, that obligation shall not apply:
in specific cases related to the use of the electronic systems laid down in the agreements referred to in paragraph 1 or, at national level, in the absence of those agreements;
in the case of force majeure.
Article 6
Competent customs authority
(Article 9 of the Code)
The customs authorities responsible for registration shall be those designated by the Member States. The Member States shall communicate the name and address of those authorities to the Commission. The Commission shall publish that information on the Internet.
Article 7
Electronic system relating to EORI number
(Article 16 of the Code)
Information shall be made available through that system by the competent customs authority whenever new EORI numbers are assigned or there are changes to data stored in respect of registrations already issued.
▼M10 —————
Article 8
General procedure for the right to be heard
(Article 22(6) of the Code)
The communication referred to in the first subparagraph of Article 22(6) of the Code shall:
include a reference to the documents and information on which the customs authorities intend to base their decision;
indicate the period within which the person concerned shall express his point of view from the date on which he receives that communication or is deemed to have received it;
include a reference to the right of the person concerned to have access to the documents and information referred to in point (a) in accordance with the applicable provisions.
Article 9
Specific procedure for the right to be heard
(Article 22(6) of the Code)
The customs authorities may make the communication referred to in the first subparagraph of Article 22(6) of the Code as part of the process of verification or control where they intend to take a decision on the basis of any of the following:
the results of a verification following presentation of the goods;
the results of a verification of the customs declaration as referred to in Article 191 of the Code;
the results of post-release control as referred to in Article 48 of the Code, where the goods are still under customs supervision;
the results of a verification of proof of the customs status of Union goods or, where applicable, the results of verification of the application for the registration of such proof or for the endorsement of such proof;
the issuing of a proof of origin by the customs authorities;
the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged.
Where a communication is made in accordance with paragraph 1 the person concerned may:
immediately express his point of view by the same means as those used for the communication in accordance with Article 9 of Delegated Regulation (EU) 2015/2446; or
demand a communication in accordance with Article 8 except in the cases referred to in paragraph 1(f).
The person concerned shall be informed by the customs authorities of those two options.
Article 10
Electronic systems relating to decisions
(Article 16(1) of the Code)
Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.
Article 11
Customs authority designated to receive applications
(Third subparagraph of Article 22(1) of the Code)
Member States shall communicate to the Commission a list of the customs authorities referred to in the third subparagraph of Article 22(1) of the Code designated to receive applications. Member States shall also communicate to the Commission any subsequent changes to that list.
Article 12
Acceptance of the application
(Article 22(2) of the Code)
Where the applicant does not provide the information requested by the customs authorities within the period set by them for that purpose, the application shall not be accepted and the applicant shall be notified accordingly.
Article 13
Storage of information relating to decisions
(Article 23(5) of the Code)
The customs authority competent to take a decision shall retain all data and supporting information which was relied upon when taking the decision for at least 3 years after the end date of its validity.
Article 14
Consultation between the customs authorities
(Article 22 of the Code)
Where, following the examination referred to in the first subparagraph, the consulted customs authority establishes that the applicant does not fulfil one or more of the conditions and criteria for taking a favourable decision, the results, duly documented and justified, shall be transmitted to the customs authority competent to take the decision.
The time-limit established for the consultation in accordance with paragraph 1 may be extended by the customs authority competent to take the decision in any of the following cases:
where due to the nature of the examinations to be performed the consulted authority requests more time;
where the applicant carries out adjustments in order to ensure the fulfilment of the conditions and criteria referred to in paragraph 1 and communicates them to the customs authority competent to take the decision, which shall inform the consulted customs authority accordingly.
Article 15
Revocation of a favourable decision
(Article 28 of the Code)
A decision suspended in accordance with Article 16(1) of Delegated Regulation (EU) 2015/2446 shall be revoked by the customs authority competent to take a decision in cases referred to in Article 16(1)(b) and (c) of that Regulation, where the holder of the decision fails to take, within the prescribed period of time, the necessary measures to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.
Article 16
Application for a decision relating to binding information
(Article 22(1) of the Code)
Where the customs authority that receives the notification holds any information that it considers relevant for the processing of the application, it shall transmit such information to the customs authority to which the application was submitted as soon as possible and at the latest within 30 days from the date of the notification.
Article 17
Consistency with existing BTI decisions
(Article 22(3) of the Code)
The customs authority competent to take a decision shall, for the purposes of ensuring that a BTI decision which it intends to issue is consistent with BTI decisions that have already been issued, consult the electronic system referred to in Article 21 and keep a record of such consultations.
Article 18
Notification of BOI decisions
(Article 6(3) of the Code)
Article 19
Exchange of data relating to BOI decisions
(Article 23(5) of the Code)
Article 20
Monitoring of decisions relating to binding information
(Article 23(5) of the Code)
When customs formalities are being fulfilled by or on behalf of the holder of a decision relating to binding information in respect of goods covered by that decision, this shall be indicated in the customs declaration by stating the decision reference number.
Article 21
Electronic system relating to BTI
(Articles 16(1) and 23(5) of the Code)
Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.
In addition to the information referred to in paragraph 1:
the surveillance referred to in Article 55 of this Regulation shall include data that are relevant for monitoring the usage of BTI decisions;
the customs authority that has received the application and has taken the BTI decision shall notify through the system referred to in paragraph 1 if a period of extended use of the BTI decision is granted, indicating the end date of the period of extended use and the quantities of the goods covered by this period.
Article 22
Extended use of decisions relating to binding information
(Article 34(9) of the Code)
The use of a decision for which a period of extended use has been granted shall cease as soon as those quantities are reached.
On the basis of the surveillance referred to in Article 55, the Commission shall inform the Member States as soon as those quantities have been reached.
Article 23
Actions to ensure the correct and uniform tariff classification or determination of origin
(Article 34(10) of the Code)
The Commission shall, without delay, notify the customs authorities of the suspension of the taking of BTI and BOI decisions in accordance with Article 34(10)(a) of the Code where:
the Commission has identified incorrect or non-uniform decisions;
the customs authorities have submitted to the Commission cases where they failed to resolve, within a maximum period of 90 days, their differences of opinion with regard to the correct and uniform classification or determination of origin.
No decision related to binding information shall be issued for goods subject to point (a) or (b) from the date when the Commission has notified the customs authorities of the suspension until the correct and uniform classification or determination of origin is ensured.
For the purposes of applying paragraphs 1 to 3, BOI decisions shall be deemed to be non-uniform where they confer different origin on goods which:
fall under the same tariff heading and whose origin was determined in accordance with the same origin rules; and
have been obtained under identical conditions using the same manufacturing process and equivalent materials as regards notably their originating or non-originating status.
Article 24
Compliance
(Article 39(a) of the Code)
The criterion laid down in Article 39(a) of the Code shall be considered to be fulfilled if,
there is no decision taken by an administrative or judicial authority concluding that one of the persons described in point (b) has committed, over the last three years, a serious or repeated infringements of customs legislation or taxation rules in relation to his-her economic activity; and
none of the following persons has a record of serious criminal offence in relation to his/her economic activity including the applicant’s economic activity, where applicable:
the applicant,
the employee(s) in charge of the applicant’s customs matters, and
the person(s) in charge of the applicant or exercising control over its management.
Article 25
Satisfactory system of managing commercial and transport records
(Article 39(b) of the Code)
The criterion laid down in Article 39(b) of the Code shall be considered to be fulfilled if the following conditions are met:
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;
records kept by the applicant for customs purposes are integrated in the accounting system of the applicant or allow cross checks of information with the accounting system to be made;
the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records;
the applicant allows the customs authority electronic access to its accounting systems and, where applicable, to its commercial and transport records where those systems or records are kept electronically;
the applicant has a logistical system which identifies goods as Union or non-Union goods and indicates, where appropriate, their location;
the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;
where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;
the applicant has satisfactory procedures in place for the archiving of its records and information and for protection against the loss of information;
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;
the applicant has appropriate security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation;
where applicable, the applicant has satisfactory procedures in place for the handling of import and export licences connected to prohibitions and restrictions, including measures to distinguish goods subject to the prohibitions or restrictions from other goods and measures to ensure compliance with those prohibitions and restrictions.
Article 26
Financial solvency
(Article 39(c) of the Code)
The criterion laid down in Article 39(c) of the Code shall be considered to be fulfilled where the applicant complies with the following:
the applicant is not subject to bankruptcy proceedings;
during the last 3 years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods;
the applicant demonstrates on the basis of the records and information available for the last 3 years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered.
Article 27
Practical standards of competence or professional qualifications
(Article 39(d) of the Code)
The criterion laid down in Article 39(d) of the Code shall be considered to be fulfilled if any of the following conditions are met:
the applicant or the person in charge of the applicant’s customs matters complies with one of the following practical standards of competence:
a proven practical experience of a minimum of 3 years in customs matters;
a quality standard concerning customs matters adopted by a European Standardisation body;
the applicant or the person in charge of the applicant’s customs matters has successfully completed training covering customs legislation consistent with and relevant to the extent of his involvement in customs related activities, provided by any of the following:
a customs authority of a Member State;
an educational establishment recognised, for the purposes of providing such qualification, by the customs authorities or a body of a Member State responsible for professional training;
a professional or trade association recognised by the customs authorities of a Member State or accredited in the Union, for the purposes of providing such qualification.
Article 28
Security and safety standards
(Article 39(e) of the Code)
The criterion laid down in Article 39(e) of the Code shall be considered to be fulfilled if the following conditions are met:
buildings to be used in connection with the operations relating to the AEOS authorisation provide protection against unlawful intrusion and are constructed of materials which resist unlawful entry;
appropriate measures are in place to prevent unauthorised access to offices, shipping areas, loading docks, cargo areas and other relevant places;
measures for the handling of goods have been taken which include protection against the unauthorised introduction or exchange, the mishandling of goods and against tampering with cargo units;
the applicant has taken measures allowing to clearly identify his business partners and to ensure, through implementation of appropriate contractual arrangements or other appropriate measures in accordance with the applicant’s business model, that those business partners ensure the security of their part of the international supply chain;
the applicant conducts in so far as national law permits, security screening on prospective employees working in security sensitive positions and carries out background checks of current employees in such positions periodically and where warranted by circumstances;
the applicant has appropriate security procedures in place for any external service providers contracted;
the applicant ensures that its staff having responsibilities relevant for security issues regularly participate in programmes to raise their awareness of those security issues;
the applicant has appointed a contact person competent for safety and security related questions.
The criteria shall be deemed to be met to the extent that it is established that the criteria for issuing that certificate are identical or equivalent to those laid down in Article 39(e) of the Code.
The criteria shall be deemed to be met where the applicant is the holder of a security and safety certificate issued by a third country with which the Union has concluded an agreement which provides for the recognition of that certificate.
Article 29
Examination of the criteria
(Article 22 of the Code)
Where the applicant has a large number of premises, and the applicable time-limit for taking the decision does not allow for examination of all those premises the customs authority may decide to examine only a representative proportion of those premises if it is satisfied that the applicant applies the same security and safety standards at all of its premises and apply the same common standards and procedures for maintaining its records at all of its premises.
Article 30
Electronic system relating to the AEO status
(Article 16(1) of the Code)
An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information pertaining to applications and decisions related to AEO authorisations.
Where applicable, in particular when AEO status is a basis for the grant of approval, authorisations or facilitations under other Union legislation, the competent customs authority may grant access to the electronic system referred to in paragraph 1 to the appropriate national authority responsible for civil aviation security. The access shall be related to the following information:
the AEOS authorisations, including the name of the holder of the authorisation and, where applicable, their amendment or revocation or the suspension of the status of authorised economic operator and the reasons therefor;
any re-assessments of AEOS authorisations and the results thereof.
The national authorities responsible for civil aviation security handling the information concerned shall use it only for the purposes of the relevant programmes for regulated agent or known consignor and shall implement appropriate technical and organisational measures to ensure the security of this information.
Article 31
Consultation procedure and exchange of information between customs authorities
(Article 22 of the Code)
The consultation referred to in paragraph 1 shall be mandatory, where:
the application for the status of AEO is submitted in accordance with Article 12(1) of Delegated Regulation (EU) 2015/2446, to the customs authority - of the place where the applicant’s main accounts for customs purposes are held or are accessible;
the application for the status of AEO is submitted in accordance with Article 27 of Delegated Regulation (EU) 2015/2446, to the customs authorities of the Member State where the applicant has a permanent business establishment and where the information about its general logistical management activities in the Union is kept or is accessible;
a part of the records and documentation of relevance for the application for the status of AEO is kept in a Member State other than the one of the customs authority competent to take a decision;
the applicant for the status of AEO maintains a storage facility or has other customs-related activities in a Member State other than the one of the competent customs authority.
Article 32
Rejection of an application
(Article 22 of the Code)
The rejection of an AEO application shall not affect existing favourable decisions taken with regard to the applicant in accordance with the customs legislation, unless the granting of those favourable decisions is based on the fulfilment of any of the AEO criteria that have been proven not to be met during the examination of the AEO application.
Article 33
Combination of both types of authorisations
(Article 38(3) of the Code)
Where an applicant is entitled to be granted both an AEOC and an AEOS authorisation, the customs authority competent to take the decision shall issue one combined authorisation.
Article 34
Revocation of an authorisation
(Article 28 of the Code)
Where the same person is both an AEOS and an AEOC, and Article 28 of the Code or Article 15 of this Regulation is applicable owing to the non-fulfilment of the conditions laid down in Article 39(e) of the Code, the AEOS authorisation shall be revoked and AEOC authorisation shall remain valid.
Article 35
Monitoring
(Article 23(5) of the Code)
Where the AEOS is a regulated agent or a known consignor as defined in Article 3 of Regulation (EC) No 300/2008 and fulfils the requirements laid down in Regulation (EU) No 185/2010, the competent customs authority shall immediately make available to the appropriate national authority responsible for civil aviation security the following minimum information related to the AEO status which it has at its disposal:
the AEOS authorisation, including the name of the holder of the authorisation and, where applicable, its amendment or revocation or the suspension of the status of authorised economic operator and the reasons therefor;
information about whether the specific site concerned has been visited by customs authorities, the date of the last visit, and whether the visit took place with a view to the authorisation process, re-assessment or monitoring;
any re-assessments of the AEOS authorisation and the results thereof.
The national customs authorities shall, in agreement with the appropriate national authority responsible for civil aviation security, establish detailed modalities for the exchange of any information which is not covered by the electronic system referred to in Article 30 of this Regulation.
The national authorities responsible for civil aviation security handling the information concerned shall use it only for the purposes of the relevant programmes for regulated agent or known consignor and shall implement appropriate technical and organisational measures to ensure the security of the information.
Article 36
Electronic system relating to risk management and customs controls
(Article 16(1) of the Code)
Article 37
Transit flights
(Article 49 of the Code)
The cabin and hold baggage shall be subject to the rules applicable to the baggage of persons coming from a third country unless the person carrying such baggage proves the status of the goods contained therein as Union goods.
The cabin baggage may be subject to control at the last international Union airport where the aircraft stops over in order to ascertain their customs status of Union goods.
Article 38
Transit flights in business and tourist aircraft
(Article 49 of the Code)
Customs controls and formalities applicable to the baggage of persons on board business or tourist aircraft shall be carried out at the following airports:
for flights coming from a non-Union airport and where the aircraft, after a stopover at a Union airport, continues to another Union airport, at the first international Union airport;
for flights coming from a Union airport and where the aircraft, after a stopover at a Union airport, continues to a non-Union airport, at the last international Union airport.
Article 39
Inbound transfer flights
(Article 49 of the Code)
Customs controls and formalities applicable to hold baggage may, in exceptional cases and in addition to the controls and formalities referred to in the first subparagraph, be carried out at the first international Union airport where they prove necessary following controls on cabin baggage.
Additional customs controls and formalities applicable to cabin baggage may be carried out at the airport of arrival of an intra-Union flight only in exceptional cases where they prove necessary following controls on hold baggage.
Article 40
Outbound transfer flights
(Article 49 of the Code)
Customs controls and formalities applicable to hold baggage may, in exceptional cases and in addition to the controls and formalities referred to in the first subparagraph, be carried out at the last international Union airport where they prove necessary following controls on cabin baggage.
Additional customs controls and formalities applicable to cabin baggage may be carried out at the airport of departure of an intra-Union flight only in exceptional cases where they prove necessary following controls on hold baggage.
Article 41
Transfer to a tourist or business aircraft
(Article 49 of the Code)
Article 42
Transfers between airports on the territory of the same Member State
(Article 49 of the Code)
The customs authorities may carry out controls, at the international Union airport where the transfer of hold baggage takes place, on the following:
baggage coming from a non-Union airport and transferred in an international Union airport to an aircraft bound for an international Union airport in the same national territory;
baggage having been loaded on an aircraft in an international Union airport for transfer in another international Union airport in the same national territory to an aircraft bound for a non-Union airport.
Article 43
Measures to prevent illegal transfer
(Article 49 of the Code)
The Member States shall ensure that:
on arrival at an international Union airport where customs controls are to be carried out, any transfer of goods contained in cabin baggage before those controls have been carried out on that baggage is monitored;
on departure from an international Union airport where customs controls are to be carried out, any transfer of goods contained in cabin baggage after those controls have been carried out on that baggage is monitored;
on arrival at an international Union airport where customs controls are to be carried out, the appropriate arrangements have been made to prevent any transfer of goods contained in hold baggage before those controls have been carried out on that baggage;
on departure from an international Union airport where customs controls are to be carried out, the appropriate arrangements have been made to prevent any transfer of goods contained in hold baggage after those controls have been carried out on the hold baggage.
Article 44
Baggage tag
(Article 49 of the Code)
Hold baggage registered at a Union airport shall be identified by a tag affixed on the baggage. A specimen and the technical characteristics of the tag are set out in Annex 12-03.
Article 45
List of international Union airports
(Article 49 of the Code)
Each Member State shall provide the Commission with a list of its international Union airports and shall inform the Commission of any changes to that list.
Article 46
Pleasure crafts
(Article 49 of the Code)
Customs controls and formalities applicable to the baggage of persons on board pleasure craft shall be carried out at all ports of call in the Union, whatever the origin or destination of the craft. Pleasure craft is a recreational craft as defined in Directive 94/25/CE of the European Parliament and of the Council ( 6 ).
Article 47
Transfer crossings
(Article 49 of the Code)
Customs controls and formalities applicable to the baggage of persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Union port shall be carried out at any Union port at which the baggage is loaded or unloaded.
CHAPTER 3
Currency conversion
Article 48
Provisions on tariff exchange rate
(Article 53 of the Code)
The exchange rate to be used shall be the most recent rate set by the European Central Bank prior to the penultimate day of the month and shall apply throughout the following month.
However, where the rate applicable at the start of the month differs by more than 5 % from the rate set by the European Central Bank prior to the 15th of that same month, the latter rate shall apply from the 15th until the end of the month in question.
Member States may round upwards or downwards to the nearest decimal point the sum arrived at after conversion.
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
Common Customs Tariff and tariff classification of goods
Article 49
General rules on the uniform management of tariff quotas
(Article 56(4) of the Code)
Article 50
Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas
(Article 56(4) of the Code)
Article 51
Allocation of quantities under tariff quotas
(Article 56(4) of the Code)
Any allocation by the Commission shall take into account all unanswered requests to benefit from tariff quotas based on customs declarations accepted up to and including the second previous working day to the day of the allocation, and which the customs authorities have transmitted to the system referred to in Article 54 of this Regulation.
Article 52
Cancellation of requests and returns of unused allocated quantities under tariff quotas
(Article 56(4) of the Code)
Where the Commission has already allocated the requested quantity on the basis of an invalidated customs declaration, the customs authority shall immediately return the allocated quantity to the electronic system referred to in Article 54 of this Regulation.
Article 53
Critical status of tariff quotas
(Article 56(4) of the Code)
By way of derogation from paragraph 1, a tariff quota shall be considered critical from the date of its opening in any of the following cases:
the tariff quota is opened for less than 3 months;
tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (‘equivalent tariff quotas’) have not been opened in the previous 2 years;
an equivalent tariff quota opened in the previous 2 years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question.
Article 54
Electronic system relating to the management of tariff quotas
(Articles 16(1) and 56(4) of the Code)
For the management of tariff quotas, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used for:
the exchange of information between the customs authorities and the Commission pertaining to requests to benefit from and returns on tariff quotas and to the status of tariff quotas and the storage of that information;
the management by the Commission of the requests to benefit from and returns on tariff quotas;
the exchange of information between the customs authorities and the Commission relating to the allocation of quantities under tariff quotas and the storage of that information;
the recording of any further event or act which may affect the original drawings or returns on tariff quotas or their allocation.
Article 55
General rules on surveillance of the release for free circulation or the export of goods
(Article 56(5) of the Code)
From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the list of data which may be required by the Commission is laid down in Annex 21-03 to this Regulation.
Where the goods are released in accordance with Article 194(1) of the Code, the customs authorities shall provide the Commission with the data without delay.
The customs authorities shall enter the data in the electronic system referred to in Article 56 of this Regulation without delay.
By way of derogation from paragraph 1, the Commission may require the following lists of data for purpose of surveillance at release for free circulation:
the list of data laid down in Annex 21-02 to this Regulation, until the date of deployment of the upgrading of the national import systems referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 ( 8 );
the list of data laid down in Annex 21-01 to this Regulation, until the last date of the deployment window of the first phase of UCC Centralised Clearance for Import, referred to in the Annex to Implementing Decision (EU) 2019/2151.
By way of derogation from paragraph 1, the Commission may require the list of data laid down in Annex 21-01 or Annex 21-02 to this Regulation for purpose of surveillance at export, until the last date of the deployment window of the automated export system referred to in the Annex to Implementing Decision (EU) 2019/2151.
Article 56
Electronic system relating to surveillance of the release for free circulation or the export of goods
(Articles 16(1) and 56(5) of the Code)
For the surveillance of the release for free circulation or the export of goods, an electronic system set up pursuant to Article 16(1) of the Code shall be used for the transmission and storage of the following information:
surveillance data on the release for free circulation or the export of goods;
information which may update the surveillance data introduced and stored in the electronic system on the release for free circulation or the export of goods.
CHAPTER 2
Origin of goods
Article 57
Certificate of origin for products subject to special non-preferential import arrangements
(Article 61(1) and (2) of the Code)
References in special non-preferential import arrangements to certificates of origin issued in accordance with Articles 55 to 65 of Regulation (EEC) No 2454/93 shall be considered references to the certificates of origin referred to in this Article.
The issuing authorities shall keep a copy of each certificate of origin issued.
The issuing authorities may not issue retrospectively a certificate of origin provided for in paragraph 1 unless they are satisfied that the particulars in the exporter’s application correspond to those in the relevant export file.
Article 58
Provision of information concerning administrative cooperation relating to special non-preferential import arrangements
(Article 61 of the Code)
For the purpose of setting up that administrative cooperation procedure, the third countries concerned shall send to the Commission:
the names and addresses of the issuing authorities together with specimens of the stamps used by those authorities;
the names and addresses of the governmental authorities to which requests for the subsequent verification of certificates of origin provided for in Article 59 of this Regulation are to be sent.
The Commission shall transmit the above information to the competent authorities of the Member States.
Article 59
Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements
(Article 61 of the Code)
For those purposes, the customs authorities shall return the certificate of origin or a copy thereof to the authority referred to in Article 58(1)(b) of this Regulation. If an invoice has accompanied the declaration, the original invoice or a copy thereof shall be attached to the returned certificate of origin.
The customs authorities shall give, where appropriate, the reasons for the subsequent verification and provide any information in their possession suggesting that the particulars given on the certificate of origin are inaccurate or that the certificate of origin is not authentic.
Where there is no reply within 6 months after sending a request in accordance with paragraph 2, the customs authorities shall refuse use of the special non-preferential import arrangement for the products in question.
Article 60
For the purposes of this Section, the definitions laid down in Article 37 of Delegated Regulation (EU) 2015/2446 shall apply.
Article 61
Supplier’s declarations and their use
(Article 64(1) of the Code)
A separate supplier’s declaration shall be established for each consignment of goods, except in the cases provided for in Article 62 of this Regulation.
Suppliers shall specify the legal framework used to determine the origin of the goods. Where such a legal framework is not specified, by default, the supplier’s declaration shall be considered as stating that the PEM Convention has been used to determine the origin of the goods.
For the purpose of trade between the Contracting Parties to the PEM Convention, the exporter may use the supplier’s declarations as supporting documents to apply for the issue of a movement certificate or to make out an origin declaration in accordance with the transitional rules of origin ( 10 ) applicable in parallel with the PEM Convention rules of origin, when:
the supplier’s declarations state the originating status in accordance with the PEM Convention rules of origin for products classified under Chapters 1, 3 and 16 (for processed fishery products) and 25 to 97 of the Harmonised System; and
there is no application of cumulation with Contracting Parties to the PEM Convention who are applying only the PEM Convention.
The exporter shall take all necessary steps to ensure that the conditions for issuing or making out a proof of origin according to a specific set of rules of origin are fulfilled.
Article 62
Long-term supplier's declaration
(Article 64(1) of the Code)
Suppliers shall specify, the legal framework used to determine the origin of the goods. Where such a legal framework is not specified, by default, the supplier’s declaration shall be considered as stating that the PEM Convention have been used to determine the origin of the goods.
For the purpose of trade between the Contracting Parties to the PEM Convention, the exporter may use the supplier’s declarations as supporting documents to apply for the issue of a movement certificate or to make out an origin declaration in accordance with the transitional rules of origin applicable in parallel with the PEM Convention, when:
the supplier’s declarations state the originating status in accordance with the PEM Convention rules of origin for products classified under Chapters 1, 3 and 16 (for processed fishery products) and 25 to 97 of the Harmonised System; and
there is no application of cumulation with Contracting Parties to the PEM Convention who are applying only the PEM Convention.
The exporter shall take all necessary steps to ensure that the conditions for issuing or making out a proof of origin according to a specific set of rules of origin are fulfilled.
A long-term supplier's declaration shall be made out for consignments dispatched during a period of time and shall state three dates:
the date on which the declaration is made out (date of issue);
the date of commencement of the period (start date), which may not be more than 12 months before or more than 6 months after the date of issue;
the date of end of the period (end date), which may not be more than 24 months after the start date.
Article 63
Making-out of supplier’s declarations
(Article 64(1) of the Code)
Article 64
Issuing of Information Certificates INF 4
(Article 64(1) of the Code)
Article 65
Administrative cooperation between the Member States
(Article 64(1) of the Code)
The customs authorities shall assist each other in checking the accuracy of the information given in suppliers’ declarations.
Article 66
Checking suppliers’ declarations
(Article 64(1) of the Code)
Article 67
Approved exporter authorisation
(Article 64(1) of the Code)
Article 68
Registration of exporters outside the framework of the GSP scheme of the Union
(Article 64(1) of the Code)
▼M2 —————
▼M2 —————
Article 69
Replacement of documents on corigin issued or made out outside the framework of the GSP scheme of the Union
(Article 64(1) of the Code)
The replacement document on origin referred to in paragraph 1 may be issued for, or made out by, any of the following, in the same form as the initial document on origin or in the form of a replacement statement on origin, drawn up mutatis mutandis in accordance with Article 101 and Annex 22-20:
an exporter approved or registered in the Union and re-consigning the goods;
a re-consignor of the goods in the Union where the total value of originating products in the initial consignment to be split does not exceed the applicable value threshold;
a re-consignor of the goods in the Union where the total value of originating products in the initial consignment to be split exceeds the applicable value threshold, and the re-consignor attaches a copy of the initial document on origin to the replacement document on origin.
Where the replacement of the initial document on origin is not possible in accordance with the first subparagraph, the replacement document on origin referred to in paragraph 1 may be issued in the form of a movement certificate EUR.1 by the customs office under whose control the goods are placed.
The customs office which is requested to issue the replacement movement certificate EUR.1 shall note on the initial document on origin or on an attachment thereto the weights, numbers, nature of the products forwarded and their country of destination, and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the initial document on origin for at least 3 years.
Article 69a
Preferential origin of processed products obtained from goods having preferential originating status
(Article 64(1) of the Code)
Paragraph 1 shall not apply in any of the following cases:
the processing operation also involves non-Union goods other than those referred to in paragraph 1, including goods having preferential originating status under a different preferential arrangement;
the processed products are obtained from equivalent goods referred to in Article 223 of the Code;
the customs authorities have authorised temporary re-export of the goods for further processing in accordance with Article 258 of the Code.
Article 70
Obligation to provide administrative cooperation within the framework of the REX system
(Article 64(1) of the Code)
In order to ensure the proper application of the GSP scheme beneficiary countries shall undertake:
to put in place and to maintain the necessary administrative structures and systems required for the implementation and management in that country of the rules and procedures laid down in this Subsection and Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including where appropriate the arrangements necessary for the application of cumulation;
that their competent authorities will cooperate with the Commission and the customs authorities of the Member States.
The cooperation referred to in point (b) of paragraph 1 shall consist of:
providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the GSP scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;
without prejudice to Articles 108 and 109 of this Regulation, verifying the originating status of products and the compliance with the other conditions laid down in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
Article 71
Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations
(Article 64(1) of the Code)
Every beneficiary country shall comply or ensure compliance with:
the rules on the origin of the products being exported, laid down in Subsection 2 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446;
the rules for completion and issue of certificates of origin Form A;
the provisions for the use of invoice declarations, to be drawn up in accordance with the requirements set out in Annex 22-09;
the provisions concerning the obligations of notifications referred to in Article 73 of this Regulation;
the provisions concerning granting of derogations referred to in Article 64(6) of the Code.
The competent authorities of the beneficiary countries shall cooperate with the Commission or the Member States by, in particular:
providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the GSP scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;
without prejudice to Articles 73 and 110 of this Regulation, verifying the originating status of products and the compliance with the other conditions laid down in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
Article 72
Notification obligations applicable after the date of application of the registered exporter (REX) system
(Article 64(1) of the Code)
Beneficiary countries shall notify the Commission of the names and addresses and contact details of the authorities situated in their territory which are:
part of the governmental authorities of the country concerned, or act under the authority of the government thereof, and competent to register exporters in the REX system, modify and update registration data and revoke registrations;
part of the governmental authorities of the country concerned and responsible for ensuring the administrative cooperation with the Commission and the customs authorities of the Member States as provided for in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446.
Article 73
Notification obligations applicable until the date of application of the registered exporter (REX) system
(Article 64(1) of the Code)
The Commission will forward this information to the customs authorities of the Member States. When this information is communicated within the framework of an amendment of previous communications, the Commission will indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer to consult the specimen impressions of the stamps.
Beneficiary countries which have already provided the information required under the first sub-paragraph shall not be obliged to provide it again, unless there has been a change.
Article 74
Procedure for the issue of a certificate of origin Form A
(Article 64(1) of the Code)
The competent authorities of beneficiary countries shall make available the certificate of origin Form A to the exporter as soon as the exportation has taken place or is ensured. However, the competent authorities of beneficiary countries may also issue a certificate of origin Form A after exportation of the products to which it relates, if:
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
it is demonstrated to the satisfaction of the competent authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons; or
the final destination of the products concerned was determined during their transportation or storage and after possible splitting of a consignment, in accordance with Article 43 of Delegated Regulation (EU) 2015/2446.
Article 75
Conditions for making out an invoice declaration
(Article 64(1) of the Code)
The use of an invoice declaration shall be subject to the following conditions:
one invoice declaration shall be made out for each consignment;
if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to that verification in the invoice declaration.
Article 76
Conditions for issuing a certificate of origin Form A in case of cumulation
(Article 64(1) of the Code)
When cumulation under Articles 53, 54, 55 or 56 of Delegated Regulation (EU) 2015/2446 applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the following:
in the case of bilateral cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of Article 77 of this Regulation;
in the case of cumulation with Norway, Switzerland or Turkey, on the proof of origin provided by the exporter’s supplier and issued in accordance with the relevant rules of origin of Norway, Switzerland or Turkey, as the case may be;
in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, issued using the form set out in Annex 22-08 or, as the case may be, an invoice declaration, the text of which appears in Annex 22-09;
in the case of extended cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the Union and the country concerned.
In the cases referred to in points (a), (b), (c) and (d) of the first sub-paragraph, Box 4 of certificate of origin Form A shall, as the case may be, contain the indication:
Article 77
Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter
(Article 64(1) of the Code)
Evidence of the originating status of Union products shall be furnished by either of the following:
the production of a movement certificate EUR.1, issued using the form set out in Annex 22-10; or
the production of an invoice declaration, the text of which is set out in Annex 22-09 ►M1 ————— ◄ . An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6 000 or by an approved Union exporter.
The customs authorities of the Member States may authorise any exporter established in the customs territory of the Union, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Union within the framework of bilateral cumulation to make out invoice declarations, irrespective of the value of the products concerned, where that exporter offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the following:
the originating status of the products;
the fulfilment of other requirements applicable in that Member State.
They shall withdraw the authorisation in each of the following cases:
the approved exporter no longer offers the guarantees referred to in paragraph 4;
the approved exporter does not fulfil the conditions referred to in paragraph 5;
the approved exporter otherwise makes improper use of the authorisation.
Article 78
Obligation for exporters to be registered and waiver thereof
(Article 64(1) of the Code)
The GSP scheme shall apply in the following cases:
in cases of goods satisfying the requirements of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446 exported by a registered exporter;
in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6 000 .
Article 79
Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system
(Article 64(1) of the Code)
However, where the beneficiary country is not in a position to start registration on that date, it shall notify the Commission in writing by 1 July 2016 that it postpones the registration of exporters until 1 January 2018 or 1 January 2019.
Without prejudice to Article 94(2) of this Regulation, certificates of origin Form A issued in accordance with the first sub-paragraph of this paragraph shall be admissible in the Union as proof of origin if they are issued before the date of registration of the exporter concerned.
The competent authorities of a beneficiary country experiencing difficulties in completing the registration process within the above 12-month period may request its extension to the Commission. Such extensions shall not exceed 6 months.
Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000 , as of the date from which their registration is valid in accordance with Article 86(4) of this Regulation.
Article 80
Registered exporter database: obligations of the authorities
(Article 64(1) of the Code)
The customs authorities of Member States shall upon receipt of the complete application form referred to in Annex 22-06A assign without delay the number of registered exporter to the exporter or, where appropriate, the re-consignor of goods and enter into the REX system the number of registered exporter, the registration data and the date from which the registration is valid in accordance with Article 86(4).
The competent authorities of a beneficiary country or the customs authorities of a Member State shall inform the exporter or, where appropriate, the re-consignor of goods of the number of registered exporter assigned to that exporter or re-consignor of goods and of the date from which the registration is valid.
Article 81
Date of application of certain provisions
(Article 64(1) of the Code)
Article 82
Registered exporter database: access rights to the database
(Article 64(1) of the Code)
The Commission shall make the following data available to the public on condition that consent has been given by the exporter by signing box 6 of the form set out in Annex 22-06 or Annex 22-06A, as applicable:
name of the registered exporter as specified in box 1 of the form set out in Annex 22-06 or Annex 22-06A, as appropriate;
address of the place where the registered exporter is established as specified in box 1 of the form set out in Annex 22-06 or Annex 22-06A, as appropriate;
contact details as specified in box 1 and box 2 of the form set out in Annex 22-06 or Annex 22-06A, as appropriate;
indicative description of the goods which qualify for preferential treatment, including indicative list of Harmonised System headings or chapters, as specified in box 4 of the form set out in Annex 22-06 or Annex 22-06A, as appropriate;
EORI number of the registered exporter as specified in box 1 of the form set out in Annex 22-06A, or the trader identification number (TIN) of the registered exporter as specified in box 1 of the form set out in Annex 22-06;
whether the registered exporter is a trader or a producer as specified in box 3 of the form set out in Annex 22-06 or Annex 22-06A, as appropriate.
The refusal to sign box 6 shall not constitute a ground for refusing to register the exporter.
The Commission shall always make the following data available to the public
the number of registered exporter;
the date of registration of the registered exporter;
the date from which the registration is valid;
the date of the revocation of the registration where applicable;
information whether the registration applies also to exports to Norway, Switzerland or Turkey;
the date of the last synchronisation between the REX system and the public website.
Article 83
Registered exporter database: data protection
(Article 64(1) of the Code)
Registered exporters shall be provided with the information laid down in Article 11(1)(a) to (e) of Regulation (EC) No 45/2001 of the European Parliament and of the Council ( 12 ) or Article 10 of Directive 95/46/EC of the European Parliament and of the Council ( 13 ). In addition, they shall also be provided with the following information:
information concerning the legal basis of the processing operations for which the data is intended;
the data retention period.
Registered exporters shall be provided with that information via a notice attached to the application to become a registered exporter as set out in Annex 22-06 ►M2 or in Annex 22-06A, as appropriate ◄ .
The Commission shall be considered as a joint controller with respect to the processing of all data to guarantee that the registered exporter will obtain his rights.
Where a registered exporter has submitted such a request to the Commission without having tried to obtain his rights from the controller of data, the Commission shall forward that request to the controller of data of the registered exporter.
If the registered exporter fails to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.
They shall, each acting within the scope of their respective competences, exchange relevant information, assist each other in carrying out audits and inspections, examine difficulties of interpretation or application of this Regulation, study problems with the exercise of independent supervision or in the exercise of the rights of data subjects, draw up harmonised proposals for joint solutions to any problems and promote awareness of data protection rights, as necessary.
Article 84
Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system
(Article 64(1) of the Code)
Member States shall notify the Commission of the names, addresses and contact details of their customs authorities which are:
competent to register exporters and re-consignors of goods in the REX system, modify and update registration data and revoke registration;
responsible for ensuring the administrative cooperation with the competent authorities of the beneficiary countries as provided for in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446.
The notification shall be sent to the Commission by 30 September 2016.
Member States shall inform the Commission immediately of any changes to the information notified under the first sub-paragraph.
Article 85
Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system
(Article 64(1) of the Code)
Until 31 December 2017, approved exporters in Member States who are not yet registered may make out invoice declarations for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.
Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000 , as of the date on which their registration is valid in accordance with Article 86(4) of this Regulation.
Article 86
Application to become a registered exporter
(Article 64(1) of the Code)
The application shall be made using the form set out in Annex 22-06.
A registered exporter number shall be assigned to the exporter by the competent authorities of the beneficiary country with a view to exporting under the GSP schemes of the Union, Norway and Switzerland, to the extent that those countries have recognised the country where the registration has taken place as a beneficiary country.
The first and second subparagraphs shall apply mutatis mutandis for the purpose of exports under the GSP scheme of Turkey once that country starts applying the REX system. The Commission shall publish in the Official Journal of the European Union (C series) the date on which Turkey starts applying that system.
Article 87
Registered exporter system: Publication requirement
(Article 64(1) of the Code)
The Commission shall publish on its website the date on which beneficiary countries start applying the REX system. The Commission shall keep the information up-to-date.
Article 88
Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union
(Article 64(1) of the Code)
Where a country is added to the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012, the Commission shall automatically activate for its GSP scheme the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the REX system and are valid for at least the GSP scheme of Norway, Switzerland or Turkey.
In this case, an exporter who is already registered for at least the GSP scheme of either, Norway, Switzerland or Turkey, need not lodge an application with his competent authorities to be registered for the GSP scheme of the Union.
Article 89
The competent authorities in a beneficiary country or the customs authorities in a Member State shall revoke the registration if the registered exporter:
no longer exists;
no longer meets the conditions for exporting goods under the GSP scheme;
has informed the competent authority of the beneficiary country or the customs authorities of the Member State that he no longer intends to export goods under the GSP scheme;
intentionally or negligently draws up, or causes to be drawn up, a statement on origin which contains incorrect information and leads to wrongfully obtaining the benefit of preferential tariff treatment.
Article 90
Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries
(Article 64(1) of the Code)
Article 91
Obligations of exporters
(Article 64(1) of the Code)
Exporters and registered exporters shall comply with the following obligations:
they shall maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential treatment;
they shall keep available all evidence relating to the materials used in the manufacture;
they shall keep all customs documentation relating to the materials used in the manufacture;
they shall keep for at least 3 years from the end of the calendar year in which the statement on origin was made out, or longer if required by national law, records of:
the statements on origin they made out;
their originating and non-originating materials, production and stock accounts.
Those records and those statements on origin may be kept in an electronic format but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed.
Article 92
General provisions on the statement on origin
(Article 64(1) of the Code)
Where the products concerned are considered as originating in the beneficiary country of export or another beneficiary country in accordance with the second sub-paragraph of Article 55(4) of Delegated Regulation (EU) 2015/2446 or with the second sub-paragraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of export.
▼M1 —————
Where the splitting of a consignment takes place in accordance with Article 43 of Delegated Regulation (EU) 2015/2446 and provided that the 2-year deadline referred to in the first sub-paragraph is respected, the statement on origin may be made out retrospectively by the exporter of the country of exportation of the products. This applies mutatis mutandis if the splitting of a consignment takes place in another beneficiary country or in Norway, Switzerland or Turkey.
It may be made out on any commercial document allowing identification of the exporter concerned and the goods involved.
The exporter shall not be required to sign the statement on origin.
Paragraphs 1, 2 and 3 shall apply mutatis mutandis to the following:
statements on origin made out in the Union for the purpose of bilateral cumulation as referred to in Article 53 of Delegated Regulation (EU) 2015/2446;
statements on origin of goods exported to a beneficiary country of the GSP schemes of Norway, Switzerland or Turkey for the purpose of cumulation with materials originating in the Union.
Article 93
Statement on origin in the case of cumulation
(Article 64(1) of the Code)
In this case, the statement on origin made out by the exporter shall contain the indication ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
Article 94
Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof
(Article 64(1) of the Code)
Proofs of origin submitted to the customs authorities of the importing country after the lapsing of their period of validity may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances.
In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been presented to customs before the said final date.
Article 95
Replacement of certificates of origin Form A and invoice declarations
(Article 64(1) of the Code)
The customs office shall verify that the replacement certificate is in conformity with the initial proof of origin.
Article 96
Importation by instalments using certificates of origin Form A or invoice declarations
(Article 64(1) of the Code)
At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
are imported within the framework of frequent and continuous trade flows of a significant commercial value;
are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Member State(s);
are classified in the same code (eight digits) of the Combined Nomenclature;
come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office of the same Member State.
This procedure shall be applicable for a period determined by the competent customs authorities.
Article 97
Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration
(Article 64(1) of the Code)
Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products benefiting from GSP tariff preferences without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that:
such products:
are not imported by way of trade;
have been declared as meeting the conditions required for benefiting from the GSP scheme;
there is no doubt as to the veracity of the declaration referred to in point (a)(ii).
Imports shall not be considered as imports by way of trade if all the following conditions are met:
the imports are occasional;
the imports consist solely of products for the personal use of the recipients or travellers or their families;
it is evident from the nature and quantity of the products that no commercial purpose is in view.
Article 98
Discrepancies and formal errors in certificates of origin Form A or invoice declarations
(Article 64(1) of the Code)
Article 99
Validity of statement on origin
(Article 64(1) of the Code)
A single statement on origin may cover several consignments if the goods meet the following conditions:
they are presented unassembled or disassembled within the meaning of General Interpretative rule 2(a) of the Harmonised System;
they are falling within Sections XVI or XVII or headings 7308 or 9406 of the Harmonised System; and
they are intended to be imported by instalments.
Article 100
Admissibility of a statement on origin
(Article 64(1) of the Code)
In order for importers to be entitled to claim benefit from the GSP scheme upon declaration of a statement on origin, the goods shall have been exported on or after the date on which the beneficiary country from which the goods are exported started the registration of exporters in accordance with Article 79 of this Regulation.
When a country is admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012, goods originating in that country shall benefit from the generalised scheme of preferences on condition that they were exported from the beneficiary country on or after the date on which this beneficiary country started applying the registered exporters system referred to in Article 70(3) of this Regulation.
Article 101
Replacement of statements on origin
(Article 64(1) of the Code)
The replacement statement shall be drawn up in accordance with the requirements in Annex 22-20.
Replacement statements on origin may only be made out if the initial statement on origin was made out in accordance with Articles 92, 93, 99 and 100 of this Regulation and Annex 22-07.
However, re-consignors who are not registered may make out replacement statements on origin where the total value of the originating products of the initial consignment to be split exceeds EUR 6 000 if they attach a copy of the initial statement on origin made out in the beneficiary country.
Article 102
General principles and precautions to be taken by the declarant
(Article 64(1) of the Code)
Before declaring goods for release for free circulation, the declarant shall take due care to ensure that the goods comply with the rules in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, in particular, by checking:
on the public website that the exporter is registered in the REX system, where the total value of the originating products consigned exceeds EUR 6 000 ; and
that the statement on origin is made out in accordance with Annex 22-07 ►M1 ————— ◄ .
Article 103
Exemptions from the obligation to provide a statement on origin
(Article 64(1) of the Code)
The following products shall be exempted from the obligation to make out and produce a statement on origin:
products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500;
products forming part of travellers’ personal luggage, the total value of which does not exceed EUR 1 200 .
The products referred to in paragraph 1 shall meet the following conditions:
they are not imported by way of trade;
they have been declared as meeting the conditions for benefiting from the GSP scheme;
there is no doubt as to the veracity of the declaration referred to in point (b).
For the purposes of point (a) of paragraph 2, imports shall not be considered as imports by way of trade if all the following conditions are met:
the imports are occasional;
the imports consist solely of products for the personal use of the recipients or travellers or their families;
it is evident from the nature and quantity of the products that no commercial purpose is in view.
Article 104
Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin
(Article 64(1) of the Code)
Article 105
Importation by instalments using statements on origin
(Article 64(1) of the Code)
Article 106
Suspension of the application of the preference
(Article 64(1) of the Code)
The customs authorities may suspend the application of the preferential tariff measure for the duration of the verification procedure laid down in Article 109 of this Regulation where:
the information provided by the declarant is not sufficient to confirm the originating status of the products or the compliance with the conditions laid down in Article 42 of Delegated Regulation (EU) 2015/2446 or Article 43 of that Regulation;
the declarant does not reply within the time period allowed for provision of the information referred to in paragraph 1.
Article 107
Refusal to grant tariff preference
(Article 64(1) of the Code)
The customs authorities of the Member State of importation shall refuse to grant tariff preferences, without being obliged to request any additional evidence or send a request for verification to the beneficiary country where:
the goods are not the same as those mentioned in the statement on origin;
the declarant fails to submit a statement on origin for the products concerned, where such a statement is required;
without prejudice to Article 78(1)(b) and to Article 79(3) of this Regulation, the statement on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country;
the statement on origin is not made out in accordance with Annex 22-07;
the conditions of Article 43 of Delegated Regulation (EU) 2015/2446 are not met.
The customs authorities of the Member State of importation shall refuse to grant tariff preferences, following a request for verification within the meaning of Article 109 addressed to the competent authorities of the beneficiary country, where the customs authorities of the Member State of importation:
have received a reply according to which the exporter was not entitled to make out the statement on origin;
have received a reply according to which the products concerned are not originating in a beneficiary country or the conditions of Article 42 of Delegated Regulation (EU) 2015/2446 were not met;
had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification, and either of the following conditions are met:
they have received no reply within the time period permitted in accordance with Article 109 of this Regulation; or
they have received a reply not providing adequate answers to the questions raised in the request.
Article 108
Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system
(Article 64(1) of the Code)
For the purpose of ensuring compliance with the rules concerning the originating status of products, the competent authorities of the beneficiary country shall carry out:
verifications of the originating status of products at the request of the customs authorities of the Member States;
regular controls on exporters on their own initiative.
The first sub-paragraph shall apply mutatis mutandis to requests sent to the authorities of Norway and Switzerland for the verification of replacement statements on origin made out on their territory, with a view to requesting these authorities to further liaise with the competent authorities in the beneficiary country.
Extended cumulation shall only be permitted under Article 56 of Delegated Regulation (EU) 2015/2446, if a country with which the Union has a free-trade agreement in force has agreed to provide the beneficiary country with its support in matters of administrative cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free-trade agreement concerned.
Article 109
Subsequent verification of statements on origin and replacement statements on origin
(Article 64(1) of the Code)
Where the customs authorities of a Member State request the cooperation of the competent authorities of a beneficiary country to carry out a verification of the validity of statements on origin, the originating status of products, or of both, it shall, where appropriate, indicate on its request the reasons why it has reasonable doubts on the validity of the statement on origin or the originating status of the products.
A copy of the statement on origin or the replacement statement on origin and any additional information or documents suggesting that the information given on that statement or that replacement statement is incorrect may be forwarded in support of the request for verification.
The requesting Member State shall set a 6-month initial deadline to communicate the results of the verification, starting from the date of the verification request, with the exception of requests sent to Norway or Switzerland for the purpose of verifying replacement statements on origin made out in their territories on the basis of a statement on origin made out in a beneficiary country, for which this deadline shall be extended to 8 months.
Article 110
Subsequent verification of certificates of origin Form A and invoice declarations
(Article 64(1) of the Code)
If the customs authorities of the Member States decide to suspend the granting of the tariff preferences while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
Article 111
Subsequent verification of proofs of origin relating to products having acquired origin through cumulation
(Article 64(1) of the Code)
Articles 73 and 110 of this Regulation shall also apply between the countries of the same regional group for the purposes of provision of information to the Commission or to the customs authorities of the Member States and of the subsequent verification of certificates of origin Form A or invoice declarations issued in accordance with the rules on regional cumulation of origin.
Article 112
Ceuta and Melilla
(Article 64(1) of the Code)
Article 113
General requirements
(Article 64(1) of the Code)
Products originating in one of the beneficiary countries or territories shall benefit from the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, on submission of either of the following:
a movement certificate EUR.1, issued using the form set out in Annex 22-10; or
in the cases specified in Article 119(1), a declaration, the text of which appears in Annex 22-13, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).
Box 7 of movement certificates EUR.1 or invoice declarations shall contain the indication ‘Autonomous trade measures’ or ‘Mesures commerciales autonomes’.
Article 114
Procedure for the issue of a movement certificate EUR.1
(Article 64(1) of the Code)
Originating products within the meaning of Title II, Chapter 1, Section 2, Subsection 4 of Delegated Regulation (EU) 2015/2446 shall be eligible, on importation into the Union, to benefit from the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, provided that they have been transported direct to the Union within the meaning of Article 69 of Delegated Regulation (EU) 2015/2446, on submission of an EUR.1 movement certificate issued by the customs or other competent governmental authorities of a beneficiary country or territory, on condition that the beneficiary country or territory:
has communicated to the Commission the information required by Article 124 of this Regulation; and
assists the Union by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
Applications for movement certificates EUR.1 shall be kept by the competent authorities of the exporting beneficiary country or territory or Member State for at least 3 years from the end of the year in which the movement certificate was issued.
The exporter shall undertake to submit, at the request of the competent authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of their accounts and to any check by the said authorities on the circumstances in which the products were obtained.
Article 115
Importation by instalments
(Article 64(1) of the Code)
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, unassembled or disassembled products within the meaning of general interpretative rule 2(a) of the Harmonised System and falling within Sections XVI or XVII or headings 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
Article 116
Submission of proof of origin
(Article 64(1) of the Code)
Proofs of origin shall be submitted to the customs authorities of the Member State of importation in accordance with the procedures laid down in Article 163 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this Subsection.
Article 117
Movement certificates EUR.1 issued retrospectively
(Article 64(1) of the Code)
By way of derogation from Article 114(10), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if either of the following conditions are fulfilled:
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
it is demonstrated to the satisfaction of the competent authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
Movement certificates EUR.1 issued retrospectively shall be endorsed with one of the following phrases:
Article 118
Issue of a duplicate movement certificate EUR.1
(Article 64(1) of the Code)
The duplicate issued in this way shall be endorsed with one of the following words:
Article 119
Conditions for making out an invoice declaration
(Article 64(1) of the Code)
The invoice declaration may be made out by either of the following:
an approved Union exporter within the meaning of Article 120 of this Regulation;
any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000 , and on condition that the assistance referred to in Article 114(1) of this Regulation shall apply to this procedure.
In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions:
an invoice declaration shall be made out for each consignment;
if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.
Article 120
Approved exporter
(Article 64(1) of the Code)
Article 121
Validity of proof of origin
(Article 64(1) of the Code)
At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods fulfil the following conditions:
they are imported within the framework of frequent and continuous trade flows of a significant commercial value;
they are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Union;
they are classified in the same code (eight digits) of the Combined Nomenclature;
they come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Union.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed 3 months.
Article 122
Exemptions from proof of origin
(Article 64(1) of the Code)
Furthermore, the total value of the products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of traveller’s personal luggage.
Article 123
Discrepancies and formal errors
(Article 64(1) of the Code)
The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that the document does correspond to the products submitted.
Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Article 124
Administrative cooperation
(Article 64(1) of the Code)
Article 125
Verification of proofs of origin
(Article 64(1) of the Code)
If the customs authorities in the importing Member State decide to suspend the granting of the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
Article 126
Ceuta and Melilla
(Article 64(1) of the Code)
CHAPTER 3
Value of goods for customs purposes
Article 127
General provisions
(Article 70(3)(d) of the Code)
For the purposes of this Chapter, two persons shall be deemed to be related if one of the following conditions is fulfilled:
they are officers or directors of the other person’s business;
they are legally recognised partners in business;
they are employer and employee;
a third party directly or indirectly owns or controls or holds 5% or more of the outstanding voting stock or shares of both of them;
one of them directly or indirectly controls the other;
both of them are directly or indirectly controlled by a third person;
together they control a third person directly or indirectly;
they are members of the same family.
Article 128
Transaction value
(Article 70(1) of the Code)
Article 129
Price actually paid or payable
(Article 70(1) and (2) of the Code)
The price actually paid or payable within the meaning of Article 70(1) and (2) of the Code shall include all payments made or to be made as a condition of sale of the imported goods by the buyer to any of the following persons:
the seller;
a third party for the benefit of the seller;
a third party related to the seller;
a third party where the payment to that party is made in order to satisfy an obligation of the seller.
Payments may be made by way of letters of credit or negotiable instruments, and payments may be made directly or indirectly.
Article 130
Discounts
(Article 70(1) and (2) of the Code)
Article 131
Partial delivery
(Article 70(1) of the Code)
Article 132
Price adjustments for defective goods
(Article 70(1) of the Code)
An adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 70(1) of the Code, if the following conditions are fulfilled:
the goods were defective at the time of acceptance of the customs declaration for release for free circulation;
the seller made the adjustment to compensate for the defect in order to fulfil either of the following:
a contractual obligation entered into before the acceptance of the customs declaration;
a statutory obligation applicable to the goods.
▼M4 —————
Article 133
Valuation of conditions and considerations
(Article 70(3)(b) of the Code)
Where the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as part of the price actually paid or payable, unless those conditions or considerations relate to either of the following:
an activity to which Article 129(2) of this Regulation applies;
an element of the customs value under Article 71 of the Code.
Article 134
Transactions between related persons
(Article 70(3)(d) of the Code)
However, the goods shall be valued in accordance with Article 70(1) of the Code where the declarant demonstrates that the declared transaction value closely approximates to one of the following test values, determined at or about the same time:
the transaction value in sales, between buyers and sellers who are not related in any particular case, of identical or similar goods for export to the customs territory of the Union;
the customs value of identical or similar goods, determined in accordance with Article 74(2)(c) of the Code;
the customs value of identical or similar goods, determined in accordance with Article 74(2)(d) of the Code.
When establishing the value of identical or similar goods referred to in paragraph 2, account shall be taken of the following elements:
demonstrated differences in commercial levels;
quantity levels;
the elements listed in Article 71(1) of the Code;
costs incurred by the seller in sales in which he and the buyer are not related, where such costs are not incurred by the seller in sales between related persons.
Article 135
Goods and services used for the production of the imported goods
(Article 71(1)(b) of the Code)
Where those goods or services were produced by the buyer or a person related to him, their value shall be the cost of producing them.
Article 136
Royalties and licence fees
(Article 71(1)(c) of the Code)
Royalties and licence fees are considered to be paid as a condition of sale for the imported goods when any of the following conditions is met:
the seller or a person related to the seller requires the buyer to make this payment;
the payment by the buyer is made to satisfy an obligation of the seller, in accordance with contractual obligations;
the goods cannot be sold to, or purchased by, the buyer without payment of the royalties or license fees to a licensor.
Article 137
Place where goods are brought into the customs territory of the Union
(Article 71(1)(e) of the Code)
For the purposes of Article 71(1)(e) of the Code, the place where goods are brought into the customs territory of the Union shall be:
for goods carried by sea, the port where the goods arrive first in the customs territory of the Union;
for goods carried by sea into one of the French overseas departments which are part of the customs territory of the Union, and carried directly to another part of the customs territory of the Union, or vice versa, the port where the goods arrive first in the customs territory of the Union, provided that they were unloaded or transhipped there;
for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place;
for goods carried by rail, inland waterway, or road, the place where the customs office of entry is situated;
for goods carried by other modes of transport, the place where the frontier of the customs territory of the Union is crossed.
Where the conditions laid down in paragraphs 1(b), 2 and 3 are not fulfilled, the place where goods are brought into the customs territory of the Union shall be the following:
for goods carried by sea, the port of unloading;
for goods carried by ►M1 other modes of transport ◄ the place specified in points (c), (d) or (e) of paragraph 1 situated in that part of the customs territory of the Union to which the goods are consigned.
Article 138
Transport costs
(Article 71(1)(e) of the Code)
Article 139
Charges levied on postal consignments
(Article 70(1) of the Code)
Postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the customs territory of the Union.
Article 140
Non-acceptance of declared transaction values
(Article 70(1) of the Code)
Article 141
Customs value of identical or similar goods
(Article 74(2)(a) and (b) of the Code)
Where no such sale is found, the customs value shall be determined having regard to the transaction value of identical or similar goods sold at a different commercial level or in different quantities. This transaction value should be adjusted to take account of differences attributable to commercial level and/or quantity.
Article 142
Deductive method
(Article 74(2)(c) of the Code)
The following sales shall not be taken into account for the purposes of determining the customs value under Article 74(2)(c) of the Code:
sales of goods at a commercial level other than the first after importation;
sales to related persons;
sales to persons who directly or indirectly supply, free of charge or at reduced cost, the goods or services listed in Article 71(1)(b) of the Code for use in connection with the production and sale for export of the imported goods;
sales in quantities which are not sufficient to allow the unit price to be determined.
When determining the customs value, the following shall be deducted from the unit price determined in accordance with paragraphs 1 to 4:
either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the customs territory of the Union of imported goods of the same class or kind which are goods that fall within a group or range of goods produced by a particular industrial sector;
usual costs of transport and insurance and associated costs incurred within the customs territory of the Union;
import duties and other charges payable in the customs territory of the Union by reason of the import or sale of the goods.
Such unit prices may be used to determine the customs value of the imported goods for periods of 14 days. Each period shall start on a Friday.
The unit prices shall be calculated and notified as follows:
after the deductions provided for in paragraph 5 unit price per 100 kg net for each category of goods shall be notified by the Member States to the Commission. Member States may fix standard amounts for the costs referred to point (b) of paragraph 5, which shall be made known to the Commission;
the reference period for determining unit prices shall be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established;
Member States shall notify the unit prices in euro to the Commission not later than 12.00 on the Monday of the week in which they are to be disseminated by the Commission. Where that day is not a working day, notification shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission.
Article 143
Computed Value method
(Article 74(2)(d) of the Code)
Article 144
Fall-back method
(Article 74(3) of the Code)
Where no customs value can be determined under paragraph 1, other appropriate methods shall be used. In this case the customs value shall not be determined on the basis of any of the following:
the selling price within the customs territory of the Union of goods produced in the customs territory of the Union;
a system whereby the higher of two alternative values is used for customs valuation;
the price of goods on the domestic market of the country of exportation;
the cost of production, other than computed values which have been determined for identical or similar goods under Article 74(2)(d) of the Code;
prices for export to a third country;
minimum customs values;
arbitrary or fictitious values.
Article 145
Supporting documents regarding customs value
(Article 163(1) of the Code)
The invoice which relates to the declared transaction value is required as a supporting document.
Article 146
Currency conversion for customs valuation purposes
(Article 53(1)(a) of the Code)
In accordance with Article 53(1)(a) of the Code, the following rates of exchange shall be used for currency conversion for customs valuation purposes:
the rate of exchange published by the European Central Bank, for the Member States whose currency is the euro;
the rate of exchange published by the competent national authority or, where the national authority has designated a private bank for the purposes of publishing the rate of exchange, the rate published by that private bank, for the Member States whose currency is not the euro.
Where no rate of exchange has been published on that day, the most recently published rate shall apply.
TITLE III
CUSTOMS DEBT AND GUARANTEES
CHAPTER 1
Guarantee for a potential or existing customs debt
Article 147
Electronic systems relating to guarantees
(Article 16 of the Code)
For the exchange and storage of information pertaining to guarantees which may be used in more than one Member State, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used.
The first paragraph of this Article shall be applicable from the date of deployment of the UCC GUM system referred to in the Annex to Implementing Decision 2014/255/EU.
Article 148
Individual guarantee for a potential customs debt
(Article 90(1) subparagraph 2 of the Code)
Article 149
Optional guarantee
(Article 91 of the Code)
Where the customs authorities decide to require a guarantee which is optional, Articles 150 to 158 of this Regulation shall apply.
Article 150
Guarantee in the form of cash deposit
(Article 92(1)(a) of the Code)
Where a guarantee is required for special procedures or temporary storage and is provided as an individual guarantee in the form of a cash deposit, that guarantee shall be provided to the customs authorities of the Member State where the goods are placed under the procedure or are in temporary storage.
Where a special procedure other than the end-use procedure has been discharged or the supervision of end-use goods or the temporary storage has ended correctly, the guarantee shall be repaid by the customs authority of the Member State where it was provided.
Article 151
Guarantee in the form of an undertaking by a guarantor
(Articles 92(1)(b) and 94 of the Code)
Article 152
Individual guarantee provided in the form of an undertaking by a guarantor
(Articles 89 and 92(1)(b) of the Code)
Article 153
Mutual assistance between customs authorities
(Article 92(1)(c) of the Code)
Where a customs debt is incurred in a Member State other than the Member State which has accepted a guarantee in one of the forms referred to in Article 83(1) of Delegated Regulation (EU) 2015/2446, which may be used in more than one Member State, the Member State which has accepted the guarantee shall transfer to the Member State where the customs debt is incurred, on a request made by the latter after the expiry of the time-limit for payment, the amount of import or export duty within the limits of the accepted guarantee and of the unpaid duty.
That transfer shall be made within 1 month of reception of the request.
Article 154
Guarantee reference number and access code
(Article 89(2) of the Code)
Where an individual guarantee may be used in more than one Member State, the customs office of guarantee shall communicate to the person who has provided the guarantee or, in case of a guarantee in the form of vouchers, to the guarantor the following information:
a guarantee reference number;
an access code associated with the guarantee reference number.
Where a comprehensive guarantee may be used in more than one Member State, the customs office of guarantee shall communicate to the person who has provided the guarantee the following information:
a guarantee reference number for each part of the reference amount to be monitored in accordance with Article 157 of this Regulation;
an access code associated with the guarantee reference number.
Upon request of the person who has provided the guarantee, the customs office of guarantee shall assign one or more additional access codes to this guarantee to be used by that person or his representatives.
Article 155
Reference amount
(Article 90 of the Code)
Where a comprehensive guarantee is to be provided for import or export duty and other charges, the amount of which cannot be established with certainty at the time when the guarantee is required or which vary in amount over time, the part of the reference amount covering those duties and charges shall be fixed as follows:
for the part that is to cover import or export duty and other charges which have been incurred, the reference amount shall correspond to the amount of the import or export duty and of the other charges payable;
for the part that is to cover import or export duty and other charges which may be incurred, the reference amount shall correspond to the amount of the import or export duty and of the other charges which may become payable in connection with each customs declaration or temporary storage declaration in respect of which the guarantee is provided, in the period between the placing of the goods under the relevant customs procedure or in temporary storage and the moment when that procedure is discharged or the supervision of end-use goods or temporary storage is ended.
For the purposes of point (b), account shall be taken of the highest rates of import or export duty applicable to goods of the same type and of the highest rates of other charges due in connection with the import or export of goods of the same type in the Member State of the customs office of guarantee.
Where the information necessary to determine the part of the reference amount pursuant to the first subparagraph is not available to the customs office of guarantee, that amount shall be fixed at EUR 10 000 for each declaration.
Article 156
Monitoring of the reference amount by the person required to provide a guarantee
(Article 89 of the Code)
The person required to provide a guarantee shall ensure that the amount of import or export duty, and of other charges due in connection with the import or export of goods where they are to be covered by the guarantee, which is payable or may become payable does not exceed the reference amount.
That person shall inform the customs office of guarantee when the reference amount is no longer at a level sufficient to cover his operations.
Article 157
Monitoring of the reference amount by the customs authorities
(Article 89(6) of the Code)
Article 158
Level of comprehensive guarantee
(Article 95(2) and (3) of the Code)
Article 159
Calculation for the purpose of common transit
(Article 89(2) of the Code)
For the purpose of the calculation referred to in Article 148 and in the second subparagraph of Article 155(3)(b) of this Regulation, Union goods carried in accordance with the Convention on a common transit procedure ( 15 ) shall be treated as non-Union goods.
Article 160
Individual guarantee in the form of vouchers
(Article 92(1)(b) of the Code)
The proof of that undertaking shall be made out using the form set out in Annex 32-02 and the vouchers shall be made out using with the form set out in Annex 32-06.
Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable.
The period of validity of a voucher shall be 1 year from the date of issue.
For each voucher, the guarantor shall communicate to the person who intends to be the holder of the procedure the following information:
a guarantee reference number;
an access code associated with the guarantee reference number.
The person who intends to be the holder of the procedure shall not modify the access code.
Article 161
Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers
(Articles 92(1)(b) and 94 of the Code)
The customs authority responsible for the relevant customs office of guarantee shall introduce into the electronic system referred to in Article 273(1) of this Regulation information of any revocation or cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers and the date when it becomes effective.
From the day on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Union transit procedure.
Article 162
Comprehensive guarantee
(Articles 89(5) and 95 of the Code)
Article 163
Liability of guaranteeing associations for TIR operations
(Articles 226(3)(b) and 227(2)(b) of the Code)
For the purposes of paragraphs 3 and 4 of Article 8 of the Customs Convention on the International Transport of Goods under cover of TIR carnets, including any subsequent amendments thereof (TIR Convention), where a TIR operation is carried out in the customs territory of the Union, any guaranteeing association established in the customs territory of the Union may become liable for the payment of the secured amount relating to the goods concerned in the TIR operation up to a limit, per TIR carnet, of EUR 100 000 or the national currency equivalent thereof.
Article 164
Notification of non-discharge of a procedure to guaranteeing associations
(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)
A valid notification of non-discharge of a procedure in accordance with the TIR Convention or with the ATA Convention or with the Istanbul Convention, made by the customs authorities of one Member State to a guaranteeing association, shall constitute a notification to any other guaranteeing association of another Member State identified as liable for payment of an amount of import or export duty or other charges.
CHAPTER 2
Recovery, payment, repayment and remission of the amount of import or export duty
Article 165
Mutual assistance between customs authorities
(Articles 101(1) and 102(1) of the Code)
Where a customs debt is incurred, the customs authorities competent for the recovery of the amount of import or export duty corresponding to the customs debt shall inform the other customs authorities involved of the following:
the fact that a customs debt was incurred;
the action taken against the debtor to recover the sums concerned.
Article 166
Customs office of coordination relating to ATA carnets or CPD carnets
(Article 226(3)(c) of the Code)
Article 167
Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention
(Article 226(3)(a) and (b) of the Code)
As soon as the receiving authorities provide proof that they have recovered the sums in question, the sending authorities shall repay any other charges already recovered or cancel the recovery proceedings.
Article 168
Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention
(Article 226(3)(a) and (b) of the Code)
Where a customs debt is incurred with respect to goods placed under the Union transit procedure or under the transit procedure in accordance with the TIR Convention, the customs authorities competent for recovery shall inform the customs office of departure of the recovery of duties and other charges.
Articles 169
Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention
(Article 226(3)(c) of the Code)
The receiving authorities shall where necessary collect from the guaranteeing association with which they are connected the amount of duties and other charges due at the rates applicable in the Member State where those authorities are located.
Article 170
Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention
(Article 226(3)(c) of the Code)
In case of recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention, Article 169 shall apply mutatis mutandis.
Article 171
Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention
(Article 98 of the Code)
Article 172
Application for repayment or remission
(Article 22(1) of the Code)
Applications for repayment or remission shall be submitted by the person who has paid or is liable to pay the amount of import or export duty, or by any person who has succeeded him in his rights and obligations.
Article 173
Presentation of goods as a condition for repayment or remission
(Article 116(1) of the Code)
Repayment or remission shall be subject to the presentation of the goods. Where the goods cannot be presented to the customs authorities, the customs authority competent to take the decision shall grant repayment or remission only where it has evidence showing that the goods in question are the goods in respect of which repayment or remission has been requested.
Article 174
Restriction on the transfer of goods
(Article 116(1) of the Code)
Without prejudice to Article 176(4) of this Regulation and until a decision has been taken on an application for repayment or remission, the goods in respect of which repayment or remission has been requested shall not be transferred to a location other than that specified in the application unless the applicant notifies in advance the customs authority referred to in Article 92(1) of Delegated Regulation (EU) 2015/2446, which shall inform the customs authority competent to take the decision.
Article 175
Mutual assistance between the customs authorities
(Articles 22 and 116(1) of the Code)
The request for information shall be accompanied by the particulars of the application and all documents necessary to enable the customs authority of the Member State where the goods are located to obtain the information or carry out the checks requested.
The customs authority of the Member State where the goods are located shall obtain the information or carry out the checks requested by the customs authority competent to take the decision, within 30 days of the date of receipt of the request. It shall enter the results obtained in the relevant part of the original of the request referred to in paragraph 1 and shall return that document to the customs authority competent to take the decision together with all the documents referred to in the second subparagraph of paragraph 1.
Where the customs authority of the Member State where the goods are located is unable to obtain the information or carry out the checks requested within the period laid down in the second subparagraph, it shall return the request, duly annotated, within 30 days of the date of receipt of the request.
Article 176
Completion of customs formalities
(Article 116(1) of the Code)
Article 177
Formalities related to the decision on repayment or remission
(Article 116(2) of the Code)
Article 178
Parts or components of a single article
(Article 116(1) of the Code)
Where repayment or remission is subject to destruction, abandonment to the State or placement under a special procedure or the export procedure of goods, but the corresponding formalities are completed only for one or more parts or components of those goods, the amount to be repaid or remitted shall be the difference between the amount of import or export duty on the goods and the amount of import or export duty which would have been applicable on the remainder of the goods if they had been placed in an unaltered state under a customs procedure involving the incurrence of a customs debt, on the date on which the goods were so placed.
Article 179
Waste and scrap
(Article 116(1) of the Code)
Where destruction of goods authorised by the customs authority competent to take the decision produces waste or scrap, such waste or scrap shall be deemed to be non-Union goods once a decision granting repayment or remission has been taken.
Article 180
Export or destruction without customs supervision
(Article 116(1) of the Code)
In cases covered by the second subparagraph of Article 116(1), Article 118 or in Article 120 of the Code, where export or destruction took place without customs supervision, repayment or remission on the basis of Article 120 of the Code shall be conditional on the following:
the applicant submitting to the customs authority competent to take the decision evidence needed to establish whether the goods in respect of which repayment or remission is requested fulfil one of the following conditions:
the goods have been exported from the customs territory of the Union;
the goods have been destroyed under the supervision of authorities or persons authorised by those authorities to certify such destruction;
the applicant returning to the customs authority competent to take the decision any document certifying or containing information confirming the customs status of Union goods of the goods in question, under cover of which the said goods may have left the customs territory of the Union, or the presentation of whatever evidence the said authority considers necessary to satisfy itself that the document in question cannot be used subsequently in connection with goods brought into the customs territory of the Union.
The evidence establishing that the goods in respect of which repayment or remission is requested have been exported from the customs territory of the Union shall consist of the following documents:
the certification of exit referred to in Article 334 of this Regulation;
the original or a certified copy of the customs declaration for the procedure involving the incurrence of the customs debt;
where necessary, commercial or administrative documents containing a full description of the goods which were presented with the customs declaration for the said procedure or with the customs declaration for export from the customs territory of the Union or with the customs declaration made for the goods in the third country of destination.
The evidence establishing that the goods in respect of which repayment or remission is requested have been destroyed under the supervision of authorities or persons authorised to certify officially such destruction shall consist of either of the following documents:
a report or declaration of destruction drawn up by the authorities under whose supervision the goods were destroyed, or a certified copy thereof;
a certificate drawn up by the person authorised to certify destruction, accompanied by evidence of his authority.
Those documents shall contain a full description of the destroyed goods to establish, by means of comparison with the particulars given in the customs declaration for a customs procedure involving the incurrence of the customs debt and the supporting documents, that the destroyed goods are those which had been placed under the said procedure.
Article 181
Information to be provided to the Commission
(Article 121(4) of the Code)
For each of the cases referred to in this Article, the following information shall be provided:
the reference number of the customs declaration or of the document notifying the debt;
the date of the customs declaration or of the document notifying the debt;
the type of the decision;
the legal basis for the decision;
the amount and currency;
the case particulars (including a brief explanation as to why the customs authorities consider the conditions for remission/repayment of the relevant legal basis fulfilled).
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 182
Electronic system relating to entry summary declarations
(Article 16 of the Code)
An electronic system set up pursuant to Article 16(1) of the Code shall be used for:
submitting, processing and storing the particulars of the entry summary declarations and other information relating to those declarations, relating to customs risk analysis for security and safety purposes, including the support of aviation security, and relating to the measures that must be taken based on the results of that analysis;
exchanging information concerning the particulars of the entry summary declaration and results of risk analysis of entry summary declarations, concerning other information necessary to perform that risk analysis, and concerning measures undertaken on the basis of risk analysis, including recommendations on places of control and the results of those controls;
exchanging information for monitoring and evaluating the implementation of the common safety and security risk criteria and standards and of the control measures and priority control areas referred to in Article 46(3) of the Code.
The development and release dates of the sequenced deployment of the system are set out in the project UCC Import Control System 2 (ICS2) in the Annex to Commission Implementing Decision (EU) 2019/2151 ( 16 ).
Article 183
Lodging of an entry summary declaration
(Article 127(4), (5) and (6) of the Code)
Where none of the waivers from the obligation to lodge an entry summary declaration in Article 104 of Delegated Regulation (EU) 2015/2446 applies, the particulars of the entry summary declaration shall be provided as follows for goods transported by air:
air carriers shall lodge a full entry summary declaration through the electronic system referred to in Article 182(2) until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the release 2 of the electronic system referred to in Article 182(1) of this Regulation;
express carriers shall lodge the following:
postal operators shall lodge the minimum dataset referred to in Article 106(2) of Delegated Regulation (EU) 2015/2446 for consignments having a Member State as final destination, through the electronic system referred to in Article 182(1) of this Regulation, from the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the release 1 of that system;
by the submission of one or more dataset through the electronic system referred to in Article 182(1) of this Regulation, from the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 2 of that system;
Where none of the waivers from the obligation to lodge an entry summary declaration in Article 104 of Delegated Regulation (EU) 2015/2446 applies, for goods transported by sea, inland waterways, road or rail, the particulars of the entry summary declaration shall be provided as follows:
by lodging the full entry summary declaration through the electronic system referred to in Article 182(2), until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 3 of the electronic system referred to in Article 182(1) of this Regulation;
by the submission of one or more dataset through the electronic system referred to in Article 182(1) of this Regulation, from the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 3 of that system.
Article 184
Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier
(Article 127(6) of the Code)
Where the consignee indicated in the bill of lading as not having underlying bills of lading does not make the required particulars available to the person issuing the bill of lading, that person shall provide the identity of the consignee in the particulars of the entry summary declaration.
In the case of a goods co-loading arrangement, the person issuing the bill of lading shall inform the person with whom he entered into that arrangement of the issuance of that bill of lading.
In the case of a goods co-loading arrangement, the person issuing the airway bill shall inform the person with whom he entered into that arrangement of the issuance of that airway bill.
In the case of a goods co-loading arrangement, the person issuing the consignment note shall inform the person with whom he or she entered into that arrangement of the issuance of that consignment note.
Article 185
Registration of the entry summary declaration
(Article 127(1) of the Code)
From the date set out in the Annex to Implementing Decision (EU) 2019/2151 as start date of the deployment window of release 1 of the electronic system referred to Article 182(1) of this Regulation, where the particulars of the entry summary declaration are provided by the submission of at least the minimum dataset referred to in Article 106(2) and (2a) of Delegated Regulation (EU) 2015/2446 or by the submission of more than one dataset, the customs authorities shall:
register each of those submissions of particulars of the entry summary declaration upon receipt;
immediately notify the person that submitted the dataset about the registration;
communicate the MRN of each submission and the date of registration of each submission to that person.
The customs authorities shall immediately notify the carrier of the registration, provided that the carrier has requested to be notified and has access to the electronic systems referred to in Article 182 of this Regulation, in any of the following cases:
where the entry summary declaration is lodged by a person referred to in the second subparagraph of Article 127(4) of the Code;
where particulars of the entry summary declaration are provided in accordance with Article 127(6) of the Code.
Article 186
Risk analysis and controls relating to the entry summary declarations
(Articles 46(3) and (5), 47(2) and 128 of the Code)
Without prejudice to the first subparagraph, a first risk analysis on goods to be brought into the customs territory of the Union by air shall be carried out as soon as possible upon receipt of the minimum dataset of the entry summary declaration referred to in Article 106(2) and (2a) of Delegated Regulation (EU) 2015/2446.
The customs office of first entry shall complete the risk analysis primarily for security and safety purposes after the following exchange of information through the system referred to in Article 182(1):
Immediately after registration, the customs office of first entry shall make the particulars of the entry summary declaration available to the customs authorities of the Member States indicated in those particulars and to the customs authorities of the other Member States that have recorded in the system information relating to security and safety risks that matches particulars of that entry summary declaration.
Within the time-limits laid down in Articles 105 to 109 of Delegated Regulation (EU) 2015/2446, the customs authorities of the Member States referred to in point (a) of this paragraph shall perform a risk analysis primarily for security and safety purposes and, if they identify a risk, they shall make the results available to the customs office of first entry.
The customs office of first entry shall take into account the information on risk analysis results provided by the customs authorities of Member States referred in point (a) to complete the risk analysis.
The customs office of first entry shall make the results of the completed risk analysis available to the customs authorities of the Member States that contributed to the risk analysis and to those that are potentially concerned by the movement of the goods.
The customs office of first entry shall notify the completion of the risk analysis to the following persons, provided that they have requested to be notified and have access to the electronic system referred to in Article 182(1):
the declarant or his/her representative;
the carrier, if different from the declarant and his/her representative.
For those purposes, the customs office of first entry shall request that information from the person that lodged the entry summary declaration or, where applicable, the person that submitted the particulars of the entry summary declaration. Where that person is different from the carrier, the customs office of first entry shall inform the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182(1).
The customs office of first entry shall notify the following persons, provided that they have access to the electronic system referred to in Article 182(1) of this Regulation:
the declarant or his/her representative;
the carrier, if different from the declarant and his/her representative.
Following that notification, the person who lodged the entry summary declaration, or where applicable, the person that submitted the particulars of the entry summary declaration shall provide the customs office of first entry with the results of that screening and with all other related relevant information. The risk analysis shall only be completed after that information has been provided.
The customs office of first entry shall notify the following persons, provided that they have access to the electronic system referred to in Article 182(1) of this Regulation:
the declarant or his/her representative;
the carrier, if different from the declarant and his/her representative.
That notification shall be made immediately after the detection of the relevant risk and, in the case of containerised cargo brought by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, at the latest within 24 hours of the receipt of the entry summary declaration or, where applicable, of the particulars of the entry summary declaration by the carrier.
The customs office of first entry shall also immediately inform the customs authorities of all Member States of that notification and make the relevant particulars of the entry summary declaration available to them.
The customs office competent for the place that has been recommended as the most appropriate for control shall decide on the control and shall make through the electronic system referred to in Article 182(1) the results of that decision available to all the customs offices potentially concerned by the movement of goods, at the latest at the moment of presentation of the goods at the customs office of first entry.
Risk analysis shall also be carried out if the particulars of the entry summary declaration are amended in accordance with Article 129 of the Code. In that case, without prejudice to the time-limit laid down in the third subparagraph of paragraph 5 of this Article for containerised cargo brought by sea, the risk analysis shall be completed immediately upon receipt of the particulars unless a risk is identified or an additional risk analysis needs to be carried out.
Article 187
Transitional rules for risk analysis
(Article 128 of the Code)
Where a vessel or aircraft is to call at more than one port or airport in the customs territory of the Union, provided that it moves between those ports without calling at any port or airport outside the customs territory of the Union the following applies:
for all the goods carried by the vessel or aircraft concerned, an entry summary declaration shall be lodged at the first Union port or airport. The customs authorities at that port or airport shall carry out the risk analysis for security and safety purposes for all the goods carried by the vessel or aircraft concerned. Additional risk analyses may be carried out for those goods at the port or airport at which they are discharged;
in the case of consignments identified as posing a threat of such a serious nature that immediate intervention is required, the customs office of the first port or airport of entry in the Union shall take prohibitive action, and, in any case, pass on the results of the risk analysis to the subsequent ports or airports; and
at subsequent ports or airports in the customs territory of the Union, Article 145 of the Code shall apply for goods presented to customs at that port or airport.
Article 188
Amendment and invalidation of an entry summary declaration
(Article 129(1) of the Code)
Where different persons request an amendment or an invalidation of the particulars of the entry summary declaration, each of those persons shall only be permitted to request the amendment or invalidation of the particulars that he/she submitted.
Where the amendments to or invalidation of the particulars of the entry summary declaration are lodged by a person different from the carrier, the customs authorities shall also notify the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182(1).
CHAPTER 2
Arrival of goods
Article 189
Diversion of a sea-going vessel or aircraft entering the custom territory of the Union
(Article 133 of the Code)
The first subparagraph of this Article shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with Article 141 of the Code.
Article 190
Presentation of goods to customs
(Article 139 of the Code)
Customs authorities may accept use of port or airport systems or other available methods of information for the presentation of goods to customs.
Article 191
Consultation procedure between customs authorities prior to authorising temporary storage facilities
(Article 22 of the Code)
Before issuing an authorisation the customs authority competent to take the decision shall obtain the agreement of the consulted customs authorities.
Where objections are communicated within that period and no agreement is reached among the consulted and consulting authorities within 60 days after the date on which the draft authorisation was communicated, the authorisation shall only be granted for the part of the application that has not given rise to objections.
If the consulted customs authorities do not communicate any objections within the time-limit, their agreement shall be deemed to be given.
Article 192
Where a customs declaration is lodged prior to the expected presentation of the goods to customs in accordance with Article 171 of the Code, the customs authorities may consider that declaration as a temporary storage declaration.
Article 193
Movement of goods in temporary storage
(Article 148(5) of the Code)
Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities the holder of the authorisation for the operation of the temporary storage facilities from which the goods are moved shall inform:
the customs authority responsible for supervising the temporary storage facility from which the goods are moved of the intended movement in the manner stipulated in the authorisation and, upon arrival of the goods at the temporary storage facilities of destination, about the completion of the movement in the manner stipulated in the authorisation;
the holder of the authorisation for the facilities to which the goods are moved that the goods have been dispatched.
Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities, the holder of the authorisation for the facilities to which the goods are moved shall:
notify the customs authorities responsible for those facilities of the arrival of the goods; and
upon arrival of the goods at the temporary storage facilities of destination, inform the holder of the authorisation of the temporary storage facilities of departure.
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1
Customs status of goods
Article 194
Electronic system relating to the proof of the customs status of Union goods
(Article 16(1) of the Code)
For the exchange and storage of information relating to the proof of the customs status of Union goods, provided for in Article 199(1)(b) and (c) of this Regulation, an electronic system set up pursuant to Article 16(1) of the Code shall be used. An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information relating to the proof of the customs status of Union goods.
The first paragraph of this Article shall be applicable from the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU.
Article 195
Consultation of the Member States concerned by the regular shipping service
(Article 22 of the Code)
Before granting an authorisation referred to in Article 120 of Delegated Regulation (EU) 2015/2446, after having examined whether the conditions laid down in Article 120(2) of that Delegated Regulation for the authorisation are met, the customs authority competent to take the decision shall consult the customs authorities of the Member States concerned by the regular shipping service for the purpose of Article 119(2)(b) of that Delegated Regulation as well as the customs authorities of any other Member States for which the applicant declares to have plans for future regular shipping services, on the fulfilment of the condition of Article 120(2)(b) of that Delegated Regulation.
The time-limit for the consultation shall be 15 days from the date of communication by the customs authority competent to take the decision of the conditions and criteria which need to be examined by the consulted customs authorities.
Article 196
Registration of vessels and ports
(Article 22 of the Code)
By way of derogation from the time-limit laid down in the first paragraph of Article 10 of this Regulation, a customs authority shall make the information communicated to it in accordance with Article 121(1) of Delegated Regulation (EU) 2015/2446 available through the system referred to in Article 10 within 1 working day of the communication of that information.
Until the date of deployment of the UCC Customs Decision system referred to in the Annex to the Implementing Decision 2014/255/EU, the information referred to in the first paragraph is to be made available through the electronic regular shipping services information and communication system.
That information shall be accessible to the customs authorities concerned by the authorised regular shipping service.
Article 197
Unforeseen circumstances during the transport by regular shipping services
(Article 155(2) of the Code)
Where a vessel registered to a regular shipping service, as a result of unforeseen circumstances, tranships goods at sea, calls at or loads or unloads goods in a port outside the customs territory of the Union, in a port that is not part of the regular shipping service or in a free zone of a Union port, the shipping company shall inform the customs authorities of the subsequent Union ports of call, including those along the scheduled route of that vessel, without delay.
The date the vessel resumes its operation in the regular shipping service shall be communicated to those customs authorities in advance.
Article 198
Verification of conditions for regular shipping services
(Article 153 of the Code)
Until the UCC Customs Decision system referred to in the Annex to the Implementing Decision 2014/255/EU is deployed, the electronic regular shipping services information and communication system shall be used instead of the system referred to in Article 10 of this Regulation.
Article 199
Means of proof of the customs status of Union goods
(Article 153(2) of the Code)
Any of the following means, as applicable, shall be used to prove that the goods have the customs status of Union goods:
the transit declaration data of goods placed under internal transit. In that case Article 119(3) of Delegated Regulation (EU) 2015/2446 does not apply;
T2L or T2LF data referred to in Article 205 of this Regulation;
the customs goods manifest referred to in Article 206 of this Regulation;
the invoice or transport document referred to in Article 211 of this Regulation;
the fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, referred to in Article 213 of this Regulation;
a means of proof referred to in Articles 207 to 210 of this Regulation;
the excise declaration data referred to in Articles 21, 26 and 34 of Council Directive 2008/118/EC ( 18 );
the label referred to in Article 290 of this Regulation.
Where the means of proof referred to in paragraph 1 is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods, that means of proof shall include the following indication:
‘N packaging – 98200’
Where, in duly justified cases, the means of proof referred to in paragraph 1, points (b), (c) and (d), is issued retrospectively, it shall include the following indication:
‘Issued retrospectively – 99210’
The means of proof referred to in the first subparagraph may only be issued retrospectively before the expiry of the time limits for the notification of the customs debt specified in Article 103 of the Code.
Article 200
Endorsement, registration and use of certain means of proof of the customs status of Union goods
(Article 153(2) of the Code)
Article 200a
Issuance of means of proof by an authorised issuer
(Article 153(2) of the Code)
Article 201
Endorsement of an invoice
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, where the total value of the Union goods exceeds EUR 15 000 the invoice or transport document referred to in Article 199(3) of this Regulation, duly completed and signed by the person concerned, shall be endorsed by the competent customs office.
Article 202
Endorsement of T2L or T2LF documents
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, where Member States have provided that means other than electronic data processing techniques may be used, the competent customs office shall endorse the T2L or T2LF documents and, where necessary, any continuation sheets or loading lists used.
Article 203
Endorsement of the shipping company’s manifest
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, at the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent customs office.
Article 204
Authorisation ‘day-after’ manifest
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities may authorise the manifest referred to in Article 199(2) serving to demonstrate the customs status of Union goods to be drawn up the day after the departure of the vessel, at the latest. However, the manifest shall always be drawn up before the arrival of the vessel at the port of destination.
Article 205
Proof of the customs status of Union goods in the form of T2L or T2LF data
(Article 153(2) of the Code)
Where the T2L or T2LF data is used only for a part of the goods upon their first presentation for determining their customs status as Union goods, a new means of proof shall be established for the remaining part of the goods in accordance with Article 200 of this Regulation and Article 128 of Delegated Regulation (EU) 2015/2446.
Article 206
Proof of the customs status of Union goods in the form of a customs goods manifest
(Article 153(2) of the Code)
Such a manifest may only be attributed a MRN where it coversgoods having the customs status of Union goods loaded on the vessel in a Union port.
Article 207
Proof of the customs status of Union goods in TIR or ATA carnets or forms 302
(Article 6(3) and 153(2) of the Code)
In case of an electronic NATO form 302 or an electronic EU form 302, the holder of the procedure may also include one of these codes in the form 302 data. In that case, the authentication by the office of departure shall be done in electronic form.
Article 208
Proof of the customs status of Union goods for motorised road vehicles
(Article 153(2) of the Code)
Article 209
Proof of the customs status of Union goods for packaging
(Article 153(2) of the Code)
Article 210
Proof of the customs status of Union goods for goods in baggage carried by a passenger
(Article 153(2) of the Code)
In case of goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union the customs status of Union goods shall be considered to be proven where the passenger declares that they have the customs status of Union goods and there is no doubt as to the veracity of the declaration.
Article 211
Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000
(Article 153(2) of the Code)
In case of goods having the customs status of Union goods the value of which does not exceed EUR 15 000 , the customs status of Union goods may be proven by the production of the invoice or transport document relating to those goods provided that it relates only to goods having the customs status of Union goods.
Article 212
Verification of means of proof and administrative assistance
(Article 153(2) of the Code)
The customs authorities of the Member States shall assist one another in checking the authenticity and accuracy of the means of proof referred to in Article 199 of this Regulation and in verifying that the information and documents provided in accordance with the provisions of this Title and Articles 123 to 133 of Delegated Regulation (EU) 2015/2446 are correct and that the procedures used to prove the customs status of Union goods have been correctly applied.
Article 213
Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products
(Article 153(2) of the Code)
Where products and goods referred to in Article 119(1)(d) and (e) of Delegated Regulation (EU) 2015/2446 are brought into the customs territory of the Union in accordance with Article 129 of that Delegated Regulation, the customs status of Union goods shall be proven by the production of a fishing logbook, a landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, as required in accordance with Council Regulation (EC) No 1224/2009 ( 19 ).
However, the customs authority which is responsible for the Union port of unloading to which those products and goods are directly transported by the Union fishing vessel which caught the products and, where applicable, processed them, may consider the customs status of Union goods to be proven in either of the following cases:
there is no doubt about the status of those products and/or goods;
the fishing vessel has an overall length of less than 10 metres.
Article 214
Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union
(Article 153(2) of the Code)
Article 215
Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union
(Article 153(2) of the Code)
The proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union shall be provided by means of the fishing logbook or any other means referred to in Article 199 of this Regulation.
CHAPTER 2
Placing goods under a customs procedure
Article 216
Electronic system relating to placing goods under a customs procedure
(Article 16(1) of the Code)
For the processing and exchange of information relating to the placing of goods under a customs procedure, electronic systems set up pursuant to Article 16(1) of the Code shall be used.
The first paragraph of this Article shall be applicable from the respective dates of the upgrading of the national import Systems, the deployment of the UCC Special Procedures and UCC AES referred to in the Annex to Implementing Decision 2014/255/EU.
Article 217
Issuing of receipt for oral declarations
(Article 158(2) of the Code)
Where a customs declaration is made orally in accordance with Articles 135 or 137 of Delegated Regulation (EU) 2015/2446 for goods which are subject to import or export duty or other charges, the customs authorities shall issue a receipt to the person concerned against payment of the amount due for that duty or those charges.
The receipt shall include at least the following information:
a description of the goods which is sufficiently precise to enable the goods to be identified;
the invoice value or, where it is not available, the quantity of the goods;
the amounts of duty and other charges collected;
the date on which it was issued;
the name of the authority which issued it.
Article 218
Customs formalities deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of Delegated Regulation (EU) 2015/2446
(Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)
For the purposes of Articles 138, 139 and 140 of Delegated Regulation (EU) 2015/2446, the following customs formalities, as applicable, shall be deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5), and (6) to (8) of that Delegated Regulation:
the conveying of the goods in accordance with Article 135 of the Code and the presenting of the goods to customs in accordance with Article 139 of the Code;
the presenting of the goods to customs in accordance with Article 267 of the Code;
the acceptance of the customs declaration by the customs authorities in accordance with Article 172 of the Code;
the release of the goods by the customs authorities in accordance with Article 194 of the Code.
Article 219
Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446
(Articles 6(3)(a) and 158(2) of the Code)
Where a check reveals that an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446 has been carried out but the goods brought into or taken out are not goods as referred to in Articles 138, 139 and 140 of that Delegated Regulation, the customs declaration for those goods shall be considered not to have been lodged.
Article 220
Transitional rules for goods in postal consignments
(Articles 158(2), 172 and 194 of the Code)
The goods which have not been delivered to the consignee shall be deemed to be in temporary storage until they are destroyed, re-exported or otherwise disposed in accordance with Article 198 of the Code.
Article 220a
Procedural rules applying to the use of NATO form 302 for customs procedures other than transit
(Articles 6(3) and 158(2) of the Code)
The customs office designated by the Member State where the military activity on the customs territory of the Union starts shall supply the NATO forces stationed in its territory with NATO forms 302 which:
are pre-authenticated with the stamp and signature of an official of that office;
are serially numbered;
bear the full address of that designated customs office for the return copy of the NATO form 302.
At the time of dispatch of the goods, the NATO forces shall do either of the following:
lodge the NATO form 302 data electronically at the designated customs office;
complete the NATO form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date.
The other copies of the NATO form 302 shall accompany the consignment to the NATO forces of destination, which shall stamp and sign them upon arrival of the goods.
At the time of arrival of the goods, two copies of the form shall be given to the customs office designated as responsible for the customs formalities and controls pertaining to the NATO forces of destination.
That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces dispatching the goods or on whose behalf the goods are being dispatched.
Article 220b
Procedural rules applying to the use of EU form 302 for customs procedures other than transit
(Articles 6(3) and 158(2) of the Code)
The customs office designated by the Member State where the military activity on the customs territory of the Union starts shall supply the military forces of a Member State stationed in its territory with EU forms 302 which:
are pre-authenticated with the stamp and signature of an official of that office;
are serially numbered;
bear the full address of that designated customs office for the return copy of the EU form 302.
At the time of dispatch of the goods, the military forces of the Member State shall do either of the following:
lodge the EU form 302 data electronically at the designated customs office;
complete the EU form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date.
The other copies of the EU form 302 shall accompany the consignment to the military forces of the Member State of destination, which shall stamp and sign them upon arrival of the goods.
At the time of arrival of the goods, two copies of the form shall be given to the customs office designated as responsible for customs formalities and controls pertaining to the military forces of the Member State of destination.
That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the military forces of the Member State dispatching the goods or on whose behalf the goods are being dispatched.
Article 221
Competent customs office for placing goods under a customs procedure
(Article 159 of the Code)
The following customs offices shall be competent for placing the goods under the export procedure:
the customs office responsible for the place where the exporter is established;
the customs office competent for the place where the goods are packed or loaded for export shipment;
a different customs office in the Member State concerned which is competent for administrative reasons for the operation in question.
Where the goods do not exceed EUR 3 000 in value per consignment and per declarant and are not subject to prohibitions or restrictions, the customs office competent for the place of exit of the goods from the Union customs territory shall also be competent for placing the goods under the export procedure in addition to the customs offices identified in the first subparagraph.
Where sub-contracting is involved, the customs office responsible for the place where the sub-contractor is established shall also be competent for placing the goods under the export procedure in addition to the customs offices identified in the first and second subparagraphs.
Where justified by the circumstances of an individual case, another customs office better placed for the presentation of the goods to customs shall also be competent for placing the goods under the export procedure.
The customs authority in each Member State shall designate the customs office or offices responsible for customs formalities and controls concerning goods to be moved or used in the context of military activities carried out under cover of the EU form 302.
Article 222
Items of goods
(Article 162 of the Code)
Except where specific goods contained in a consignment are subject to different measures, goods contained in a consignment shall be regarded as constituting a single item for the purposes of paragraph 1 where either of the following conditions is fulfilled:
they are to be classified under a single tariff subheading;
they are the subject of an application for simplification in accordance with Article 177 of the Code.
Article 223
Management of tariff quota in simplified customs declarations
(Article 166 of the Code)
Article 224
Supporting documents for simplified declarations
(Article 166 of the Code)
Where goods have been placed under a customs procedure on the basis of a simplified declaration, the supporting documents referred to in Article 163(2) of the Code shall be provided to the customs authorities before release of the goods.
Article 225
Supplementary declaration
(Article 167(4) of the Code)
In the case of entry in the declarant’s records pursuant to Article 182 of the Code, where the supplementary declaration is of a general, periodic or recapitulative nature and the economic operator is authorised under self-assessment to calculate the amount of import and export duty payable, that authorisation holder shall either lodge the supplementary declaration or the customs authorities may allow the supplementary declarations to be available through direct electronic access in the authorisation holder’s system.
Article 226
Master Reference Number
(Article 172 of the Code)
Except for the cases where customs declaration is lodged orally or by an act deemed to be a customs declaration, or where the customs declaration takes the form of an entry in the declarant’s records in accordance with Article 182 of the Code, the customs authorities, shall notify the declarant of the acceptance of the customs declaration and shall provide him with a MRN for that declaration and the date of its acceptance.
This article shall not apply until the respective dates of deployment of the AES, NCTS and the upgrading of the national import systems referred to in the Annex to Implementing Decision 2014/255/EU are operational.
Article 227
Customs declaration lodged prior to the presentation of the goods
Where the customs declaration is lodged in accordance with Article 171 of the Code, customs authorities shall process the particulars provided before the presentation of the goods in particular for the purposes of risk analysis.
Article 228
Goods falling under different tariff subheadings declared under a single subheading
(Article 177(1) of the Code)
The duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest rate of the ad valorem duty resulting from the conversion pursuant to the first subparagraph.
The duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest rate of ad valorem duty, including the ad valorem duty resulting from the conversion pursuant to the first subparagraph.
Article 229
Consultation procedure between customs authorities in the case of authorisations for centralised clearance
(Article 22 of the Code)
At the latest 45 days after the date of acceptance of the application, the customs authority competent to take a decision shall communicate the following to the other customs authorities involved:
the application and the draft authorisation, including the time-limits referred to in Article 231(5) and (6) of this Regulation;
where appropriate, a control plan, elaborating the specific controls to be carried out by the different customs authorities involved once the authorisation is granted;
other relevant information considered necessary by the customs authorities involved.
Where objections are communicated, and no agreement is reached within 90 days of the date on which the draft authorisation was communicated, the authorisation shall not be granted for the parts on which objections were raised. Where the consulted customs authorities do not communicate objections within the prescribed time-limit, their agreement shall be deemed to be given.
By derogation from the second subparagraph of paragraph 3 of this Article, the period referred to therein may be extended by 30 days by the customs authority competent to take this decision.
5 Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from point b of paragraph 2 of this Article, the control plan referred to therein shall always be communicated.
Article 230
Monitoring of the authorisation
(Article 23(5) of the Code)
Article 231
Customs formalities and controls in respect of centralised clearance
(Article 179(4) of the Code)
The holder of the authorisation for centralised clearance shall have the goods presented at a competent customs office as set out in that authorisation by lodging at the supervising customs office any of the following:
a standard customs declaration as referred to in Article 162 of the Code;
a simplified customs declaration as referred to in Article 166 of the Code;
a notification of presentation as referred to in Article 234(1)(a) of this Regulation.
Where the supervising customs office has accepted the customs declaration or received the notification referred to in paragraph 1(c), it shall:
carry out the appropriate controls for the verification of the customs declaration or notification of presentation;
transmit immediately to the customs office of presentation the customs declaration or the notification and the results of the related risk analysis;
inform the customs office of presentation of either of the following:
that the goods may be released for the customs procedure concerned;
that customs controls are required in accordance with Article 179(3)(c) of the Code.
By way of derogation from paragraph 1 of this Article, until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, for goods covered by an authorisation for centralised clearance, the authorisation holder or the declarant shall:
present the goods at the places set out in the authorisation and designated or approved by the customs authorities in accordance with Article 139 of the Code, except where the obligation for the goods to be presented is waived in accordance with Article 182(3) of the Code; and
lodge a customs declaration or enter the goods in its records at the customs office specified in the authorisation.
Article 232
Centralised clearance involving more than one customs authority
(Article 179 of the Code)
The supervising customs office shall transmit the following to the customs office of presentation:
any amendment to or invalidation of the standard customs declaration that has occurred after the release of the goods;
where a supplementary declaration has been lodged, that declaration and any amendment or invalidation thereof.
Article 233
Control plan
(Article 23(5) of the Code)
Article 234
Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records
(Article 182(1) of the Code)
The holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall:
present the goods to customs, except where Article 182(3) of the Code applies, and enter the date of the notification of presentation in the records;
enter at least the particulars of a simplified customs declaration and any supporting documents in the records;
on request of the supervising customs office, make available the particulars of the customs declaration entered in the records and any supporting document, except where the customs authorities allow that the declarant provides a direct computerised access to that information in its records;
make available to the supervising customs office information on goods that are subject to restrictions and prohibitions;
provide the supervising customs office with supporting documents as referred to in Article 163(2) of the Code before the goods declared can be released;
where the waiver referred to in Article 182(3) of the Code applies, ensure that the holder of the authorisation for the operation of temporary storage facilities has the information necessary to prove the end of temporary storage;
except where the obligation to lodge a supplementary declaration is waived in accordance with Article 167(2) of the Code, lodge the supplementary declaration to the supervising customs office in the manner and within the time-limit laid down in the authorisation.
The authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall not apply to the following declarations:
customs declarations which constitute an application for an authorisation for a special procedure in accordance with Article 163 of Delegated Regulation (EU) 2015/2446;
customs declarations lodged instead of an entry summary declaration in accordance with Article 130(1) of the Code.
Where the supervising customs office has requested, in accordance with the third sub-paragraph of Article 182(3) of the Code, that goods be presented to customs because the customs authorities have identified a new serious financial risk or another specific situation in relation to an authorisation to lodge a customs declaration in the form of an entry in the declarant's records with waiver of the obligation to present the goods, the supervising customs office shall indicate to the holder of such authorisation:
the specific period of time during which to present to customs the goods covered by those situations,
the obligation to enter the date of notification of presentation in the records, and
the obligation to comply with points (b) to (e) and (g) of paragraph 1.
In these situations, the release of the goods shall take place in accordance with Article 194 of the Code.
Article 235
Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records
(Article 182 of the Code)
Article 236
Tariff quota
(Article 182 of the Code)
Article 237
Determination of the amount of import and export duty payable
(Article 185(1) of the Code)
CHAPTER 3
Article 238
Place and time of examination of the goods
(Article 189 of the Code)
Where the competent customs office has decided to examine the goods in accordance with Article 188(c) of the Code or take samples in accordance with Article 188(d) of the Code, it shall designate the time and place for that purpose and shall inform the declarant thereof.
At the request of the declarant, the competent customs office may designate a place other than the customs premises or a time outside the official opening hours of that customs office.
Article 239
Examination of the goods
(Articles 189 and 190 of the Code)
Where the declarant has not complied with the requirements of the customs authorities on expiry of the time-limit, the customs authorities shall proceed with the examination of the goods, at the declarant’s risk and expense. Where necessary, the customs authorities may call on the services of an expert designated in accordance with the law of the Member State concerned in so far as no provisions exist in Union law.
Article 240
Taking of samples
(Articles 189 and 190 of the Code)
Where the declarant has not complied with the requirements of the customs authorities on expiry of the time-limit, the customs authorities shall proceed with the taking of samples, at the declarant’s risk and expense.
Article 241
Examination of samples
(Articles 189 and 190 of the Code)
Article 242
Return or disposal of samples taken
(Articles 189 and 190 of the Code)
The samples taken shall be returned to the declarant at his request, except in the following cases:
where the samples have been destroyed by the analysis or the examination;
where the samples need to be kept by the customs authorities for the purposes of either of the following:
further examination;
appeal or court proceedings.
Article 243
Results of the verification of the customs declaration and of the examination of the goods
(Article 191 of the Code)
Where only part of the goods has been examined, the goods examined shall be recorded.
Where the declarant was absent, his absence shall be recorded.
Where the results of the verification of the customs declaration are not in accordance with the particulars given in the declaration, the customs authorities shall establish and record which particulars are to be taken into account for the purposes of the following:
calculating the amount of import or export duty and other charges on the goods;
calculating any refunds or other amounts or financial advantages provided for on export under the common agricultural policy;
applying any other provisions governing the customs procedure under which the goods are placed.
Article 244
Provision of a guarantee
(Article 191 of the Code)
Where the customs authorities consider that the verification of the customs declaration may result in a higher amount of import or export duty or other charges to become payable than that resulting from the particulars of the customs declaration, the release of the goods shall be conditional upon the provision of a guarantee sufficient to cover the difference between the amount according to the particulars of the customs declaration and the amount which may finally be payable.
However, the declarant may request the immediate notification of the customs debt to which the goods may ultimately be liable instead of lodging this guarantee.
Article 245
Release of the goods after verification
(Articles 191 and 194(1) of the Code)
Article 246
Recording and notification of the release of goods
(Article 22(3) of the Code)
The customs authorities shall notify the release of the goods to the declarant and record the release of the goods for the customs procedure concerned indicating at least the reference of the customs declaration or notification and the date of release of the goods.
Article 247
Unreleased goods
(Article 22(3) of the Code)
CHAPTER 4
Disposal of goods
Article 248
Destruction of goods
(Article 197 of the Code)
The customs authorities shall establish the type and quantity of any waste or scrap resulting from the destruction of goods in order to determine any customs duty and other charges applicable to that waste or scrap when placed under a customs procedure or re-exported.
Article 249
Abandonment of goods
(Article 199 of the Code)
The customs authorities may reject a request for a permission to abandon goods to the State in accordance with Article 199 of the Code where any of the following conditions is fulfilled:
the goods cannot be sold within the customs territory of the Union or the cost of that sale would be disproportionate to the value of the goods;
the goods are to be destroyed.
Article 250
Sale of goods and other measures taken by the customs authorities
(Article 198(1) of the Code)
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 1
Release for free circulation
Article 251
Banana weighing certificates
(Article 163(1) of the Code)
By way of derogation from paragraph 2, at the declarant’s request for an authorisation as set out in ►M1 Article 166 of the Code ◄ , the customs authorities may decide to release consignments of fresh bananas into free circulation on the basis of a provisional declaration of the weight on the following conditions:
The authorisation shall oblige the importer to transport bananas in their unaltered state from the same shipment to designated authorised weighs mentioned in the simplified declaration where the correct weight and value will be determined;
The declarant is responsible for submitting the weighing certificate to the customs office of free circulation within 10 calendar days after the simplified declaration has been accepted;
The declarant shall lodge a guarantee as set out in Article 195(1) of the Code.
The provisional weight may be derived from a previous weighing certificate for bananas from the same type and origin.
Article 252
Control of the weighing of fresh bananas
(Article 188 of the Code)
Customs offices shall control at least 5 % of the total number of banana weighing certificates presented each year, either by being present at the weighing of the representative samples of the bananas by the economic operator authorised to draw up banana weighing certificates or by weighing those samples themselves, in accordance with the procedure laid down in points 1, 2 and 3 of Annex 61-03.
CHAPTER 2
Relief from import duty
Article 253
Information required
(Article 203(6) of the Code)
The information referred to in paragraph 1 may be provided by any of the following means:
access to the relevant particulars of the customs or re-export declaration on the basis of which the returned goods were originally exported or re-exported from the customs territory of the Union;
a print out, authenticated by the competent customs office, of the customs or re-export declaration on the basis of which the returned goods were originally exported or re-exported from the customs territory of the Union;
a document issued by the competent customs office, with the relevant particulars of that customs declaration or re-export declaration;
a document issued by the customs authorities certifying that the conditions for the relief from import duty have been fulfilled (information sheet INF3).
Article 254
Goods which on export benefited from measures laid down under the common agricultural policy
(Article 203(6) of the Code)
A declaration for release for free circulation relating to returned goods whose export may have given rise to the completion of formalities with a view to obtaining refunds or other amounts provided for under the common agricultural policy, shall be supported by the documents referred to in Article 253 of this Regulation and by a certificate issued by the authorities responsible for the granting of such refunds or amounts in the Member State of export.
Where the customs authorities at the customs office where the goods are declared for release for free circulation have information establishing that no refund or other amount provided for on export under the common agricultural policy has been granted, and cannot subsequently be granted, the certificate shall not be required.
Article 255
Issuing information sheet INF 3
(Articles 6(3)(a) and 203(6) of the Code)
Where it is possible that the exported goods will be returned to the customs territory of the Union through several customs offices, the exporter may request several information sheets INF 3 each covering a part of the total quantity of the goods exported.
The customs office of export shall record on the copy of information sheet INF 3 in its possession that a duplicate has been issued.
Article 256
Communication between authorities
(Article 203(6) of the Code)
At the request of the customs office where the returned goods are declared for release for free circulation, the customs office of export shall communicate any information at its disposal establishing that the conditions for the relief from import duty have been fulfilled in respect of those goods.
Article 257
Relief from import duty
(Article 208(2) of the Code)
Evidence that the conditions laid down in Article 208(1) of the Code are fulfilled may be provided in accordance with the provisions of Articles 213, 214 and 215 of this Regulation and Articles 130, 131, 132 and 133 of Delegated Regulation (EU) 2015/2446, as appropriate.
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Article 258
Supporting document for an oral customs declaration for temporary admission
(Article 22(2) of the Code)
Where an application for an authorisation for temporary admission is based on an oral customs declaration, the declarant shall present the supporting document referred to in Article 165 of Delegated Regulation (EU) 2015/2446 in duplicate, and one copy shall be endorsed by the customs authorities and given to the holder of the authorisation.
Article 259
Examination of the economic conditions
(Articles 28(1)(a) and 211(6) of the Code)
It may be specified in the conclusions reached on the economic conditions that the case under examination is unique and therefore cannot serve as a precedent for other applications or authorisations.
Article 260
Consultation procedure between customs authorities
(Article 22 of the Code)
Where objections are communicated within that time-limit and no agreement is reached within 60 days after the date on which the draft authorisation was communicated, the authorisation shall not be granted to the extent to which objections were raised.
Article 261
Cases in which the consultation procedure is not required
(Article 22 of the Code)
The competent customs authority shall take a decision on an application without consultation of the other customs authorities concerned as laid down in Article 260 of this Regulation in any of the following cases:
an authorisation involving more than one Member State is:
renewed;
subject to minor amendments;
annulled;
suspended;
revoked;
two or more of the Member States involved have agreed thereto;
the only activity involving different Member States is an operation where the customs office of placement and the customs office of discharge are not the same;
an application for an authorisation for temporary admission which involves more than one Member State is made based on a customs declaration in the standard form.
In such cases, the customs authority having taken the decision shall make available to the other customs authorities concerned the particulars of the authorisation.
The competent customs authority shall take a decision on an application without consultation of the other customs authorities concerned as laid down in Article 260 of this Regulation and without making available the particulars of the authorisation to the other customs authorities concerned in accordance with paragraph 1, in any of the following cases:
where ATA or CPD carnets are used;
where an authorisation for temporary admission is granted by release of goods for the relevant customs procedure in accordance with Article 262 of this Regulation;
where two or more of the Member States involved have agreed thereto;
where the only activity involving different Member States consists in the movement of goods.
Article 262
Authorisation in the form of release of goods
(Article 22(1) of the Code)
Where an application for an authorisation has been made based on a customs declaration in accordance with Article 163(1) or (5) of Delegated Regulation (EU) 2015/2446, the authorisation shall be granted by release of goods for the relevant customs procedure.
Article 263
Customs declaration lodged at another customs office
(Article 159(3) of the Code)
The competent customs authority may allow in exceptional cases that the customs declaration be lodged at a customs office that is not specified in the authorisation. In that case, the competent customs authority shall inform the supervising customs office without delay.
Article 264
Discharge of a special procedure
(Article 215 of the Code)
Where the holder of the procedure cannot produce evidence acceptable to the customs authorities, the amount of goods which has been destroyed or lost shall be established by reference to the proportion of goods of the same type under the procedure at the time when the destruction or loss occurred.
Article 265
Bill of discharge
(Article 215 of the Code)
The supervising customs office may accept the amount of import duty payable as determined by the holder of the authorisation.
Article 266
Transfer of rights and obligations
(Article 218 of the Code)
The competent customs authority shall decide whether a transfer of rights and obligations as referred to in Article 218 of the Code may take place or not. If such transfer may take place, the competent customs authority shall establish the conditions under which the transfer is allowed.
Article 267
Movement of goods under a special procedure
(Article 219 of the Code)
Article 268
Formalities for the use of equivalent goods
(Article 223 of the Code)
Where it is impossible or would only be possible at disproportionate cost to identify at all times each type of goods, accounting segregation shall be carried out with regard to each type of goods, customs status and, where appropriate, origin of the goods.
In the case of end-use, the goods which are replaced by equivalent goods shall no longer be under customs supervision in any of the following cases:
the equivalent goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty;
the equivalent goods are exported, destroyed or abandoned to the State;
the equivalent goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid.
Article 269
Status of equivalent goods
(Article 223 of the Code)
However, where the goods placed under the inward processing procedure are put on the market before the procedure is discharged, their status shall change at the time when they are put on the market. In exceptional cases, where the equivalent goods are expected not to be available at the time when the goods are put on the market, the customs authorities may allow, at the request of the holder of the procedure, the equivalent goods to be available at a later time within a reasonable period to be determined by them.
Where the goods to be imported are placed under inward processing, they shall at the same time become Union goods.
Article 270
Electronic system relating to eATA carnets
(Article 16(1) of the Code)
An electronic information and communication system (eATA Carnet System) set up pursuant to Article 16(1) of the Code shall be used for the processing, exchange and storage of information pertaining to eATA carnets issued based on Article 21a of the Istanbul Convention. Information shall be made available through this system by the competent customs authorities without delay.
Article 271
Electronic system relating to Standardised exchange of information
(Article 16(1) of the Code)
An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the standardised exchange of information (INF) pertaining to any of the following procedures:
inward processing EX/IM or outward processing EX/IM;
inward processing IM/EX or outward processing IM/EX, where more than one Member State is involved;
inward processing IM/EX where one Member State is involved and the responsible customs authority as referred to in Article 101(1) of the Code has requested an INF.
Such system shall also be used for the processing and storage of the relevant information. Where an INF is required, the information shall be made available through this system by the supervising customs office without delay. Where a customs declaration, re-export declaration or re-export notification refers to an INF, the competent customs authorities shall update the INF without delay.
In addition, the electronic information and communication system shall be used for the standardised exchange of information pertaining to commercial policy measures.
CHAPTER 2
Transit
Article 272
Controls and formalities for goods leaving and re-entering the customs territory of the Union
(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f) of the Code)
Where, in the course of movement of goods from one point to another within the customs territory of the Union, goods leave and re-enter the customs territory of the Union, the customs controls and formalities applicable in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention, the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 or in accordance with the acts of the Universal Postal Union shall be carried out at the points where the goods temporarily leave the customs territory of the Union and where they re-enter that territory.
Article 273
Electronic system relating to transit
(Article 16(1) of the Code)
Article 274
TIR operation in particular circumstances
(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)
The customs authority shall accept a TIR carnet without exchange of TIR carnet data for the TIR operation in the event of a temporary failure of:
the electronic transit system;
the computerised system used by the TIR carnet holders for lodging the TIR carnet data by means of electronic data-processing techniques;
the electronic connection between the computerised system used by the TIR carnet holders for lodging the TIR carnet data by means of electronic data-processing techniques and the electronic transit system.
The acceptance of TIR carnets without exchange of TIR carnet data in the event of a temporary failure as referred to in points (b) or (c) shall be subject to the approval of the customs authorities.
Article 275
Itinerary for movements of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
When prescribing an itinerary, the customs office shall enter in the electronic transit system and on the TIR carnet at least the indication of the Member States through which the TIR operation is to take place.
Article 276
Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
The customs office to which the TIR carnet data has been submitted shall set a time-limit within which the goods shall be presented at the customs office of destination or exit, taking into account the following:
the itinerary;
the means of transport;
transport legislation or other legislation which might have an impact on setting a time-limit;
any relevant information communicated by the TIR carnet holder.
At the request of the TIR carnet holder the customs office of departure or entry shall provide a transit accompanying document or, where appropriate, a transit/security accompanying document to the TIR carnet holder.
The transit accompanying document shall be provided using the form set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 and, if necessary, supplemented by the List of items in the form set out in Annex B-03 to the same Delegated Regulation. The transit/security accompanying document shall be provided using the form set out in Annex B-04 to the same Delegated Regulation and supplemented by the Transit/Security list of items in the form set out in Annex B-05 to the same Delegated Regulation.
Article 277
Incidents during movement of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
The carrier shall present without undue delay after the incident the goods together with the road vehicle, the combination of vehicles or the container, the TIR carnet and the MRN of the TIR operation to the nearest customs authority of the Member State in whose territory the means of transport is located where:
the carrier is obliged to deviate from the itinerary prescribed in accordance with ►M1 Article 275 ◄ due to circumstances beyond his control;
there is an incident or accident within the meaning of Article 25 of the TIR Convention.
Relevant information concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by that customs authority.
Article 278
Presentation of goods moved under a TIR operation at the customs office of destination or exit
(Articles 226(3)(b) and 227(2)(b) of the Code)
Where goods moved under a TIR operation arrive at the customs office of destination or exit, the following shall be presented at that customs office:
the goods together with the road vehicle, the combination of vehicles or the container;
the TIR carnet;
the MRN of the TIR operation;
any information required by the customs office of destination or exit.
The presentation shall take place during the official opening hours. However, the customs office of destination or exit may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at another place.
Article 279
Formalities at the customs office of destination or exit for goods moved under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
The customs office of departure or entry shall notify the arrival to the customs office of destination or exit declared in the transit declaration.
However, where goods are received by an authorised consignee referred to in Article 230 of the Code, the customs office of departure or entry shall be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee.
Article 280
Enquiry procedure for movements of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
The customs office of destination or exit shall send the control results immediately after receiving the request from the customs office of departure or entry.
Where the customs authority of the Member State of departure or entry has not yet received information that allows for the discharge of the TIR operation or for the recovery of the customs debt, it shall request the relevant information from the TIR carnet holder or, where sufficient particulars are available at the place of destination or exit, from the customs office of destination or exit, in the following cases:
the customs office of departure or entry has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods set in accordance with Article 276(2) of this Regulation;
the customs office of departure or entry has not received the control results requested in accordance with paragraph 1;
the customs office of departure or entry becomes aware that the notification of arrival of the goods or the control results were sent in error.
However, if, before the expiry of those time-limits, the customs authority of the Member State of departure or entry receives information that the TIR operation has not been terminated correctly, or suspects that to be the case, it shall send the request without delay.
However, until the dates of deployment of the upgrading of the NCTS referred to in Annex to Implementing Decision 2014/255/EU, that customs authority shall request the TIR carnet holder to provide that information, at the latest 28 days after the initiating the enquiry procedure.
The TIR carnet holder shall reply to that request within 28 days from the date on which it was sent. At the request of the TIR carnet holder this period may be extended for further 28 days.
However, if, before the expiry of that period, the customs authority of the Member State of departure or entry receives information that the TIR operation has not been terminated correctly, or suspects that to be the case, it shall initiate the enquiry procedure without delay.
The enquiry procedure shall also be initiated by the customs authority of the Member State of departure or entry if information becomes available that proof of the termination of the TIR operation was falsified and the enquiry procedure is necessary to achieve the objectives of the paragraph 9.
If a customs debt has been incurred, the customs authority of the Member State of departure or entry shall take the following measures:
identify the debtor;
determine the customs authority responsible for the notification of the customs debt in accordance with Article 102(1) of the Code.
Article 281
Alternative proof of termination of a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
The TIR operation shall be considered as having been terminated correctly within the time-limit set in accordance with Article 276(2) of this Regulation where the TIR carnet holder or the guaranteeing association presents, to the satisfaction of the customs authority of a Member State of departure or entry, one of the following documents identifying the goods:
a document certified by the customs authority of the Member State of destination or exit which identifies the goods and establishes that the goods have been presented at the customs office of destination or exit, or been delivered to an authorised consignee as referred to in Article 230 of the Code;
a document or a customs record, certified by the customs authority of a Member State, which establishes that the goods have physically left the customs territory of the Union;
a customs document issued in a third country where the goods are placed under a customs procedure;
a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.
Article 282
Formalities for goods moved under the TIR operation received by an authorised consignee
(Articles 226(3)(b) and 227(2)(b) of the Code)
When the goods arrive at a place specified in the authorisation referred to in Article 230 of the Code, the authorised consignee shall:
immediately notify the customs office of destination of arrival of the goods and inform it of any irregularities or incidents that occurred during transport;
unload the goods only after obtaining the permission from the customs office of destination;
after unloading, enter the results of the inspection and any other relevant information relating to the unloading into his records without delay;
notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities on the third day following the day on which he has received the permission to unload the goods, at the latest.
Article 283
Notification of offences and irregularities
(Articles 226(3)(c) and 227(2)(c) of the Code)
The customs office of coordination, referred to in Article 166, of the Member State where an offence or irregularity has been committed in the course of or in connection with an ATA transit movement shall notify the ATA carnet holder and the guaranteeing association of the offence or irregularity within a year of the date of expiry of the validity of the carnet.
Article 284
Alternative proof of termination of the ATA transit operation
(Articles 226(3)(c) and 227(2)(c) of the Code)
The ATA transit operation shall be considered as having been terminated correctly where the ATA carnet holder presents, within the time-limits prescribed in Article 7(1) and (2) of the ATA Convention where the carnet is issued under the ATA Convention or in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention where the carnet is issued under the Istanbul Convention and to the satisfaction of the customs authority, one of the following documents identifying the goods:
the documents referred to in Article 8 of the ATA Convention where the carnet is issued under the ATA Convention or in Article 10 of Annex A to the Istanbul Convention where the carnet is issued under the Istanbul Convention;
a document certified by the customs authority establishing that the goods have been presented at the customs office of destination or exit;
a document issued by the customs authorities in a third country where the goods are placed under a customs procedure.